GAAR

Article Details

Vol. 4 No. 2 (2026): Mei

Articles

The Influence of Auditor Reputation, Firm Size, and Audit Delay on Financial Report Integrity

R Ridho Ramadhanil E Eksa Ridwansyah R Rusmianto Rusmianto
11 May 2026 Vol. 4 No. 2 (2026): Mei https://doi.org/10.35912/gaar.v4i2.5651
Abstract
11 May 2026

Purpose: This study aims to analyze the effect of auditor reputation, firm size, and audit delay on the integrity of financial statements of companies listed in the LQ45 Index on the Indonesia Stock Exchange (IDX) during 2020–2023.

Methodology/Approach: A quantitative approach was employed, utilizing secondary data from annual reports of LQ45 companies between 2020 and 2023. The sample, selected through purposive sampling, consisted of 41 companies (164 observations). Data analysis was conducted using multiple linear regression with classical assumption tests, using SPSS (version 27).

Results/Findings: The results reveal that auditor reputation and firm size have a positive and significant impact on the integrity of financial statements, while audit delay has a negative and significant effect. Companies audited by reputable firms and those with larger assets tend to produce more reliable financial statements. In contrast, longer audit delays reduce the integrity of reports. Collectively, the three variables significantly influence financial statement integrity.

Conclusions: The study concludes that auditor reputation and firm size positively affect the integrity of financial statements, while audit delay negatively impacts it. Companies with reputable auditors and larger sizes are more likely to produce trustworthy financial reports. These findings emphasize the importance of corporate governance and audit quality in ensuring financial transparency.

Limitations: This study is limited to companies listed in the LQ45 index, using secondary data from 2020–2023, limiting generalizability.

Contributions: The study provides empirical evidence on factors affecting financial statement integrity and offers insights for regulators, auditors, and investors to enhance reporting transparency.

Keywords: Audit Delay Auditor Reputation Financial Report Integrity Firm Size LQ45
How to Cite
“
Ramadhanil, R., Ridwansyah, E., & Rusmianto, R. (2026). The Influence of Auditor Reputation, Firm Size, and Audit Delay on Financial Report Integrity. Goodwood Akuntansi Dan Auditing Reviu, 4(2), 29–38. https://doi.org/10.35912/gaar.v4i2.5651
Endnote/Zotero/Mendeley (RIS) BibTeX
References
  1. Alfrida, S., Yuniarti, E., & Mareta, F. (2025). The effect of public accounting firm size, profitability, and solvencey on audit delay in Indonesia’s infrastructure sector. Goodwood Akuntansi dan Auditing Reviu, 4(1), 149-159. doi:https://doi.org/10.35912/gaar.v4i1.5532
  2. Aprilia, H. D. S., & Sulindawati, N. L. G. E. (2022). Pengaruh financial distress, leverage, audit tenure dan ukuran perusahaan terhadap integritas laporan keuangan (Studi empiris pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode tahun 2015-2019). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 13(04), 1221-1232. doi:https://doi.org/10.23887/jimat.v13i04.37463
  3. Christiana, A., Widaryanti, W., & Luhgiatno, L. (2021). Reputasi KAP & komite audit pada integritas laporan keuangan dimoderasi komisaris independen & kepemilikan institusional. Perspektif Akuntansi, 4(1), 59-74. doi:https://doi.org/10.24246/persi.v4i1.p59-74
  4. Dyer, J. C., & McHugh, A. J. (1975). The timeliness of the Australian annual report. Journal of accounting research, 204-219. doi:https://doi.org/10.2307/2490361
  5. Edelweis, G. M. (2018). Pengaruh profitabilitas, solvabilitas, ukuran perusahaan dan reputasi auditor terhadap audit delay pada perusahaan sektor industri dasar dan kimia di Bursa Efek Indonesia. FIN-ACC (Finance Accounting), 2(11), 1666-1677.
  6. Fajar, M., & Nurbaiti, A. (2020). Pengaruh corporate governance dan ukuran perusahaan terhadap integritas laporan keuangan. Jurnal Mitra Manajemen, 4(6), 843-855.
  7. Finsensia, F. A., & Munandar, A. (2022). Pengaruh solvabilitas, reputasi auditor dan kepemilikan publik terhadap audit delay. KALBISIANA Jurnal Sains, Bisnis dan Teknologi, 8(3), 2785-2797.
  8. Ghozali, I. (2018). Aplikasi analisa multivariate dengan program IBM SPSS 25 Universitas Diponegoro (9 ed.). Semarang: Badan Penerbit Universitas Diponegoro.
  9. Ghozali, I. (2021). Aplikasi analisis multivariate dengan program IBM SPSS 26 (10 ed.). Semarang: Badan Penerbit Universitas Diponegoro.
  10. Handayani, W. S., & Aulia, S. (2024). Pengaruh profitabilitas, likuiditas, ukuran perusahaan, dan solvabilitas terhadap opini audit going concern. Goodwood Akuntansi Dan Auditing Reviu, 2(2), 137–149, 2(2), 137–149.
  11. Hutabarat, V. R., & Sinaga, J. T. G. (2023). Pengaruh opini auditor dan ukuran perusahaan (size) terhadap audit delay (audit report lag) pada sektor pertanian di Bursa Efek Indonesia. Klabat Accounting Review, 4(1), 46-54. doi:https://doi.org/10.60090/kar.v4i1.898.46-54
  12. Indreswari, V. M., & Erinos, N. (2023). Pengaruh audit tenure, ukuran kantor akuntan publik, ukuran perusahaan dan financial distress terhadap audit delay. Jurnal Eksplorasi Akuntansi, 5(2), 438-451. doi:https://doi.org/10.24036/jea.v5i2.682
  13. Jensen, M. C., & Meckling, W. H. (2019). Theory of the firm: managerial behavior, agency costs and ownership structure corporate gsovernance (pp. 77-132): Gower.
  14. Louw, F., & Indah, N. (2024). Pengaruh struktur kepemilikan, audit fee dan audit report lag terhadap integritas laporan keuangan. Jurnal Revenue: Jurnal Ilmiah Akuntansi, 5(1), 109-117. doi:https://doi.org/10.46306/rev.v5i1.403
  15. Luluk, I., Amin, M., & Junaidi. (2020). Pengaruh fee audit, rotasi KAP, dan reputasi auditor terhadap kualitas audit di Bursa Efek Indonesia (Studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015-2018). e-Jurnal Ilmiah Riset Akuntansi, 9(3).
  16. Munawir, S. (1977). Analisa laporan keuangan. Yogyakarta: Liberty.
  17. Musdjalifah, S., Kalbuana, N., & Wangsih, I. C. (2024). Pengaruh komisaris independen, leverage, dan financial distress terhadap manajemen laba : Studi empiris pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia periode 2018 – 2022. Goodwood Akuntansi dan Auditing Reviu, 2(2), 123-135. doi:https://doi.org/10.35912/gaar.v2i2.3107
  18. Nurbaiti, A., Lestari, T. U., & Thayeb, N. A. (2021). Pengaruh corporate governance, financial distress, dan ukuran perusahaan terhadap integritas laporan keuangan. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 5(1), 758-771. doi:https://doi.org/10.31955/mea.v5i1.495
  19. Pratiwi, W., & Anggraini, D. (2018). Faktor penyebab terjadinya audit delay. Jurnal Riset Akuntansi Dan Auditing, 5(3), 44-53.
  20. Primita, J., & Rolanda, I. (2024). Pengaruh total asset turnover, return on asset, struktur aset, dan ukuran perusahaan terhadap kebijakan hutang. Goodwood Akuntansi dan Auditing Reviu, 2(2), 61-72. doi:https://doi.org/10.35912/gaar.v2i2.2570
  21. Qoyyimah, S. D., Kholmi, M., & Harventy, G. (2015). Pengaruh struktur corporate governance, audit tenure dan ukuran Kantor Akuntan Publik (KAP) terhadap integritas laporan keuangan. Jurnal Reviu Akuntansi dan Keuangan, 5(2), 781-790. doi:https://doi.org/10.22219/jrak.v5i2.5154
  22. Saad, B., & Abdillah, A. F. (2019). Analisis pengaruh ukuran perusahaan, leverage, audit tenure, dan financial distress terhadap integritas laporan keuangan. Oikonomia: Jurnal Manajemen, 15(1), 70-85. doi:https://doi.org/10.47313/oikonomia.v15i1.645
  23. Sandra, K., & Eny, K. (2025). Pengaruh dewan komisaris independen, kepemilikan manajerial, kualitas audit, komite audit, dan leverage terhadap integritas laporan keuangan. 6(4), 1704-. doi:https://doi.org/10.47467/elmal.v6i4.7818
  24. Selviana, S., & Wenny, C. D. (2021). Pengaruh audit tenure, ukuran KAP, dan pergantian auditor terhadap integritas laporan keuangan (Studi empiris pada perusahaan sektor transportasi yang terdaftar di Bursa Efek Indonesia tahun 2017-2019). Publikasi Riset Mahasiswa Akuntansi, 2(2), 169-183. doi:https://doi.org/10.35957/prima.v2i2.929
  25. Sugiyono. (2021). Metode penelitian pendidikan (3 ed.). Bandung: Alfabeta.
  26. Suwaldiman, S., & Rheina, A. (2023). Auditor reputation moderates the impact of tax avoidance and tax compliance on firm value. Goodwood Akuntansi dan Auditing Reviu, 2(1), 27-38. doi:https://doi.org/10.35912/gaar.v2i1.2539
  27. Suwardjono. (2005). Teori akuntansi: perekayasaan pelaporan keuangan (3 ed.). Yogyakarta: BPFE.
  28. Tsaqif, R. A., Kuntadi, C., & Pramukty, R. (2024). Pengaruh reputasi auditor, audit tenure, dan financial distress terhadap audit delay di perusahaan LQ 45 tahun 2019-2022. SENTRI: Jurnal Riset Ilmiah, 3(2), 1147-1160. doi:https://doi.org/10.55681/sentri.v3i2.2348
  29. Winasis, M. A., Guritno, Y., & Wijaya, S. Y. (2020). Pengaruh ukuran perusahaan, financial distress, dan leverage terhadap integritas informasi laporan keuangan. Paper presented at the Prosiding BIEMA (Business Management, Economic, and Accounting National Seminar).
  30. Yudiawan, I. N., Kepramareni, P., & Pradnyawati, S. O. (2022). Pengaruh komisaris independen, komite audit, kepemilikan institusional, leverage dan ukuran perusahaan terhadap integritas laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 4(3), 302-311.