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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Selina Wulandari
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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The Effect of Profitability, KAP Reputation, Size of Audit Committee and COVID-19 Pandemic on Audit Delay (Empirical Study in Property and Real Estate Sub Sector Companies Listed on Indonesia Stock Exchange in 2016-2020) Zumratul Meini; Selina Wulandari
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4993

Abstract

This research aims to analyze the effect of profitability, Public Accounting Firm (KAP) reputation, size of audit committees and the Covid-19 pandemic on audit delay in property and real estate sub-sector companies listed on the IDX in 2016-2020. This study has a novelty by analyzing the difference in audit delay during the Covid-19 pandemic and before the Covid-19 pandemic.  The results showed that profitability negatively affects audit delay, KAP reputation has a positive effect on audit delay, Covid-19 pandemic positively affects audit delay, while size of audit committees has no effect on audit delay.  The results of this study are interesting because it is proven that covid-19 pandemic further extends the auditor's time in completing audit reports, which means the audit delay is getting longer.
Co-Authors Zumratul Meini