Pengaruh Audit Tenure dan Audit Delay terhadap Kualitas Audit

Abstract

Abstract. The mining industry contributes significantly to the Indonesian economy, but its complexity requires audit quality to ensure transparency of financial statements. Audit tenure and audit delay are important factors that can affect audit quality. Audit tenure reflects the duration of the auditor's relationship with the client, while audit delay measures the slowness of audit completion. The purpose of this study is to examine how audit tenure and audit delay affect audit quality in coal production mining businesses, Oil, Gas, also Gold Production Refineries sub-industry listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Quantitative methods with purposive sampling techniques were used for 35 companies, analyzed using logistic regression. The findings demonstrated that audit tenure significantly impacted audit quality, where too long a duration could reduce auditor independence. The quality of audits is negatively impacted by audit delays because delays can reduce the relevance of information. Simultaneously, these two factors have a major impact on the quality of audits. The study is expected to help auditors, companies, and regulators in improving audit efficiency also maintaining independence, in addition to encouraging transparency in this mining sector.

Abstrak. Industri pertambangan berkontribusi signifikan terhadap perekonomian Indonesia, namun kompleksitasnya memerlukan audit berkualitas untuk menjamin transparansi laporan keuangan. Audit tenure dan audit delay menjadi faktor penting mampu memengaruhi kualitas audit. Audit tenure menunjukan durasi yang terjadi pada auditor dengan klien, sementara audit delay mengukur keterlambatan penyelesaian audit. Tujuan dari penelitian untuk menganalisis dampak audit tenure serta audit delay terhadap kualitas audit pada suatu perusahaan tambang sub industri Coal Production, Oil, Gas Production Refinery, dan Gold terdaftar Bursa Efek Indonesia (BEI) pada periode 2019-2023. Metode kuantitatif melalui metode purposive sampling dipergunakan untuk 35 perusahaan, dilakukan analisis dengan memanfaatkan regresi logistik. Temuan dari penelitian menghasilkan adanya audit tenure yang berdampak signifikan terhadap kualitas audit, di mana durasi yang terlalu panjang berdampak pada menurunnya independensi auditor. Audit delay berdampak negatif terhadap kualitas audit karena keterlambatan dapat menurunkan relevansi informasi. Secara simultan, kedua faktor ini berdampak signifikan terhadap kualitas audit. Temuan dari studi ini diharapkan membantu auditor, perusahaan, dan regulator dalam meningkatkan efisiensi audit dan menjaga independensi, serta mendorong transparansi di sektor pertambangan.