International Journal of Economics, Business, and Entrepreneurship (IJEBE)
Vol 4 No 1 (2021): IJEBE January - June 2021

Effect of Financial Distress and Company Size on Audit Delay (Study on Property & Real Estate Companies Listed on the IDX in 2017 – 2019)

palupi, yoppy (Unknown)



Article Info

Publish Date
19 Jun 2021

Abstract

This study aims to determine the effect of financial distress and company size on audit delay studies on property and real estate companies listed on the Indonesia Stock Exchange in 2017 – 2019. The population in this study are all property and real estate sub-sector companies listed on the Indonesia Stock Exchange in 2017. 2017-2019 the method used is the purposive sampling method, namely the determination of samples from the existing population based on criteria. The analysis technique used in this research is multiple linear regression. Based on the results of the analysis, it was found that the financial distress variable partially had a significant negative effect on audit delay, company size partially affected audit delay. Financial Distress and Company Size simultaneously have a significant effect on Audit Delay. The limitation of this research is that the scope of the research is limited to property and real estate companies. This research is useful to provide information and as material for consideration regarding investment decisions that will be made by investors and potential investors, besides that it also provides input to companies listed on the Indonesian stock exchange as consideration in making decisions by company management. .

Copyrights © 2021






Journal Info

Abbrev

ijebe

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Description

International Journal of Economics, Business, and Entrepreneurship (IJEBE). The objectives of IJEBE are to establish an effective communication between policy makers, government agencies, academic and research institutions and professional’s person concerned with business, entrepreneurship and ...