Jurnal Riset Manajemen dan Akuntansi (JURIMA)
Vol. 3 No. 2 (2023): Agustus: Jurnal Riset Manajemen dan Akuntansi

FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN PROPERTY DAN REAL ESTATE 2019-2021

Apriliyani, Ragil Dewi (Unknown)
Saharsini, Astuning (Unknown)



Article Info

Publish Date
31 Aug 2023

Abstract

The purpose of the study is to analyze the effect of the size of company, profitability, solvency, audit opinion and audit switching on audit delay in property and real estate companies in Indonesia. Quantitative methods are used in the analysis of this study.The use of purposive sampling technique leaves 35 companies from 71 populations companies, so that the total of samples in this analysis are 105 data. The research period conducted from 2019-2021. The analytical technique used in this research is descriptive statistics test, classic assumption test, multiple regression analysis and hypotesis test. The result of this study is that partially the independent variable that have an effect is the size of company, profitability and audit opinion while solvency and audit switching have no effect. Simultaneously, all independent variables have an overall effect on the dependent variable.

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Journal Info

Abbrev

jurima

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Manajemen dan Akuntansi berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua bidang Ilmu Manajemen dan Akuntansi. Jurnal ini diterbitkan 3 (tiga) kali dalam satu tahun yaitu Edisi April, Agustus, dan ...