Related Party Transaction Memperkuat Pengaruh Political Connection Terhadap Audit Delay ?
Abstract
Abstrak : Penelitian ini bertujuan untuk menguji pengaruh koneksi politis (political connection) terhadap audit delay dan dampak penggunaan transaksi pihak berelasi (related party transaction) dalam memoderasi pengaruh koneksi politis (political connection) terhadap audit delay. Dalam melakukan pengujian terhadap tujuan penelitian tersebut, peneliti menggunakan analisis regresi berganda dengan menggunakan sampel penelitian 59 perusahaan manufaktur atau 295 pengamatan untuk rentang pengamatan tahun 2013 – 2017. Dari hasil pengujian yang dilakukan, hasil penelitian menunjukkan bahwa koneksi politis (political connection) berpengaruh terhadap peningkatan audit delay. Penelitian ini juga memberikan hasil bahwa transaksi pihak berelasi (related party transaction) semakin meningkatkan pengaruh (political connection) terhadap audit delay. Hasil penelitian ini memberikan implikasi bahwa auditor harus lebih seksama dalam melakukan proses audit pada perusahaan yang terkoneksi secara politis dan yang melakukan transaksi pihak berelasi. Tingginya tingkat risiko bisnis yang cenderung terjadi pada perusahaan yang terkoneksi secara politis dan melakukan transaksi pihak berelasi memberikan sinyal negatif. Oleh sebab itu, kantor akuntan hendaknya memberikan penugasan kepada auditor yang lebih berpengalaman dan auditor yang mempunyai spesialis di bidang tertentu. Bagi penelitian selanjutnya, disarankan untuk menggunakan indikator lain dalam mengukur transaksi pihak berelasi (related party transaction), seperti transaksi pembelian yang berelasi dan jaminan berelasi.
Kata Kunci : Audit Delay, Political Connection, Related Party Transaction
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DOI: https://doi.org/10.29313/ka.v21i2.6736
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