Determinants of Audit Delay in Property and Real Estate Companies Listed on the Indonesia Stock Exchange 2022–2024
DOI:
https://doi.org/10.55351/prajaiswara.v7i1.286Keywords:
Audit delay, Ukuran perusahaan, Masa perikatan audit, Profitabilitas, Opini audit, Reputasi Kantor Akuntan PublikAbstract
Introduction/Main Objectives: This study aims to analyze the factors influencing audit delay as an indicator of the timeliness of financial reporting. The independent variables used in this research are Firm Size, Audit Tenure, Profitability, Audit Opinion, and Public Accounting Firm Reputation, while the dependent variable is Audit Delay. Research Methods: This study employs a quantitative approach using multiple linear regression analysis processed with IBM SPSS software version 31. The data used are secondary data obtained from the annual financial statements of Property and Real Estate sector companies listed on the Indonesia Stock Exchange for the period 2022-2024, with total 153 research samples. Finding/Results: The results showed that firm size has no effect on audit delay, audit tenure has an effect on audit delay, profitability has no effect on audit delay, audit opinion has an effect on audit delay, and Public Accounting Firm reputation has no effect on audit delay. Conclusion: Simultaneously, firm size, audit tenure, profitability, audit opinion, and public accounting firm reputation have an effect on audit delay.
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References
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