Pengaruh Big Data Analytics, Komite Audit, Dan Audit Tenure Terhadap Audit Delay Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020–2024

Abstrak

ABSTRAK
Penelitian ini bertujuan untuk menguji secara empiris pengaruh Big Data Analytics, Komite Audit, dan Audit Tenure terhadap Audit Delay pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Sampel yang digunakan sebanyak 15 perusahaan dengan total 75 observasi, dan analisis data dilakukan menggunakan regresi data panel melalui software Eviews. Hasil uji parsial menunjukkan bahwa Big Data Analytics tidak berpengaruh terhadap Audit Delay, yang berarti penerapan teknologi big data belum terbukti mempercepat penyelesaian audit. Komite Audit berpengaruh negatif dan signifikan terhadap Audit Delay, sehingga semakin baik kinerja komite audit, semakin cepat laporan audit bisa diselesaikan. Sementara itu, Audit Tenure berpengaruh negatif dan signifikan terhadap Audit Delay, menunjukkan bahwa hubungan jangka panjang antara auditor dan klien dapat mempercepat audit karena auditor sudah memahami karakteristik perusahaan dengan baik. Secara simultan, ketiga variabel tersebut terbukti berpengaruh signifikan terhadap Audit Delay, yang mengindikasikan bahwa kombinasi faktor teknologi, tata kelola, dan pengalaman auditor memiliki peran penting dalam ketepatan waktu penyelesaian audit.

ABSTRACT
This study aims to empirically examine the effect of Big Data Analytics, Audit Committee, and Audit Tenure on Audit Delay in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. A total of 15 companies were selected as the research sample, resulting in 75 observations. The data were analyzed using panel data regression with the help of Eviews software. The partial test results show that Big Data Analytics has no effect on Audit Delay, which means that the application of big data technology has not been proven to accelerate the completion of audits. The Audit Committee has a negative and significant effect on Audit Delay, so that the better the performance of the audit committee, the faster the audit report can be completed. Meanwhile, Audit Tenure has a negative and significant effect on Audit Delay, indicating that a long-term relationship between auditors and clients can accelerate audits because auditors already understand the characteristics of the company well. Simultaneously, these three variables are proven to have a significant effect on Audit Delay, indicating that the combination of technology, governance, and auditor experience factors plays an important role in the timeliness of audit completion.