Indonesian Journal of Advanced Research (IJAR)
Vol. 3 No. 10 (2024): October 2024

Determinants of Audit Delay for Indonesian Property and Real Estate Companies

Sauri, Nazar Sufyan (Unknown)
Setiawan, Muhammad Samsul (Unknown)
Utama, Muhammad Fajar Satrio (Unknown)

Article Info

Publish Date
30 Oct 2024

Abstract

This research aims to empirically prove how factors such as audit tenure, audit opinion, solvency, and company size influence audit delay on the Indonesia Stock Exchange  in the sector of property and real estate companies for the period 2018 to 2022. The sample size for this quantitative research is 53 companies and the sampling process and criteria use the purposive sampling method. Data analysis used in this research uses panel data regression analysis. E-Views 12 to analyze data. The research results show that company size has a positive influence on audit delay, audit opinion has a negative influence on audit delay, audit tenure has no influence on audit delay and solvency has no influence on audit delay.

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Journal Info
Indonesian Journal of Advanced Research (IJAR)
Website

Abbrev

ijar

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media

Description

Indonesian Journal of Advanced Research (IJAR) is an open-access and peer-reviewed journal, published by Formosa Publisher, which is mainly intended for the dissemination of research results by researchers, academics, and practitioners in many fields of science and technology. IJAR publishes ...