Pengaruh Pergantian Auditor, Kesulitan Keuangan, Reputasi Kap Dan Biaya Audit…

ABSTRAK Audit delay is the period of time for an independent auditor to complete a company's financial statements. This study aims to determine the effect of auditor switching, financial distress, reputation of accounting firm and audit fee on audit delay. The population in this study are all property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The samp…