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All Journal KRTHA BHAYANGKARA Jurnal Ilmu Multidisplin Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Indonesian Journal of Economics and Strategic Management Akuntansi Pajak dan Kebijakan Ekonomi Digital
Istianingsih Sastrodiharjo
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Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen

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Pengaruh Kompleksitas Operasi, Komite Audit dan Kepemilikan Publik Terhadap Audit Delay: Studi Empiris pada Emiten Sektor Properties & Real Estate Periode 2020-2023 Ninda Sherly Anggraini; Istianingsih Sastrodiharjo; Aloysius Harry Mukti; Bambang Prayogo
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 2 (2025): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i2.3912

Abstract

This study aims to analyze the effect of operating complexity, audit committee, and public ownership on audit delay in property and real estate sector companies in Indonesia during the period 2020-2023. This study used a sample of 71 companies selected by purposive sampling method. This research uses descriptive statistical techniques with a quantitative approach. The analysis and testing tools used in this study are Descriptive Statistical Test, Classical Assumption Test, which consists of Normality Test, Multicollinearity Test, Heteroscedasticity Test, and also Autocorrelation Test. The results show that operating complexity and public ownership have a positive effect on audit delay, while the audit committee has no significant effect
Co-Authors Aloysius Harry Mukti Bambang Prayogo Bella Nugraheni Cahyadi Husada Dina Juniarti Barokah Farhan Saputra Gaol, Selamat Lumban Hapzi Ali Matius Geraldo Ninda Sherly Anggraini