PENGARUH AUDIT DELAY, REPUTASI KAP, KEPEMILIKAN PEMERINTAH DAN OPINI AUDIT TERHADAP KUALITAS AUDIT

Audit quality in State-Owned Enterprises (SOEs) has become an increasingly crucial issue in recent years, especially with the rising number of corruption cases uncovered in the Indonesian SOE environment. This research aims to analyze the influence of audit delay, reputation of Public Accounting Firms (KAP), government ownership, and audit opinions on audit quality. The research method employs a quantitative approach with a population of SOEs listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. A sample of 110 data points was obtained through purposive sampling and analyzed using multiple linear regression with SPSS 26. The results indicate that among the four independent variables tested, only government ownership has a positive and significant effect on audit quality. Audit delay was found to have a negative but insignificant effect. Meanwhile, the reputation of the public accounting firm (PAF) and the audit opinion both showed positive but insignificant effects. Government ownership has proven to be a determining factor in improving the audit quality of SOEs. This research contributes to the development of agency theory in the context of SOEs and can serve as a consideration for regulatory authorities to formulate more effective audit policies for entities with government ownership.