Pengaruh Ukuran Perusahaan, Profitabilitas, Audit Tenure, Dan Ukuran Kap Terhadap Audit Delay Pada Perusahaan Properti & Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022
DOI:
https://doi.org/10.31539/costing.v7i4.11083Keywords:
Audit Delay, Audit Tenure, Profitability, KAP Size, and Company SizeAbstract
This research aims to test and analyze the influence of company size, profitability, audit tenure, and KAP size on audit delay. The population of this research is property & real estate companies listed on the Indonesia Stock Exchange in 2020-2022. By using a purposive sampling technique, a sample of 174 companies was obtained from the official website of the Indonesian Stock Exchange, namely www.idx.co.id. Next, the data was analyzed using multiple linear regression analysis methods. The analytical tool used is SPSS 25. The results of this research show that audit tenure has an effect on audit delay. Meanwhile, other variables, namely company size, profitability and KAP size, have no effect on audit delay. Meanwhile, simultaneously the results obtained showed that company size, profitability, audit tenure, and KAP size had an effect on audit delay.
References
Annisa, D. (2018). PENGARUH UKURAN PERUSAHAAN, JENIS OPINI AUDITOR, UKURAN KAP DAN AUDIT TENURE TERHADAP AUDIT DELAY. Jurnal Akuntansi Berkelanjutan Indonesia Vol.1, No.1.
Clarisa, S., & Pangerapan, S. (2019). PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS, PROFITABILITAS, DAN UKURAN KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Jurnal EMBA Vol.7 No.3, 3069-3078.
Jenni, d. (2019). Pengaruh TATO, DER dan Current Ratio terhadap ROA pda Perusahaan Property dan Real Estate. OWNER: RISET & JURNAL AKUNTANSI Volume 3 Nomor 2.
Mubaliroh, R. R. (2021). PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, OPINI AUDIT DAN REPUTASI KAP TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN SUBSEKTOR PROPERTY DAN REAL ESTATE YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2017-2019). Jambi Accounting Review (JAR) Volume 2, Nomor 1.
Saputra, A. D., & Irawan, C. R. (2020). Pengaruh Ukuran Perusahaan, Opini Audit, Umur Perusahaan, Profitabilitas dan Solvabilitas Terhadap Audit Delay. Owner: Riset dan Jurnal Akuntansi Volume 4 Nomor 2.
Saragih, M. R. (2018). PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS KOMITE AUDIT TERHADAP AUDIT DELAY. Jurnal Akuntansi Berkelanjutan Indonesia Vol.1, No.3.
Senduk, R. S. (2023). PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021. Jurnal EMBA Vol.11 No.3.
