CD Skripsi
Pengaruh Opini Audit, Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Audit Delay (Studi Empiris Pada Perusahaan Propeti & Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023)
ABSTRACT
This study aims to determine the effect of audit opinion, profitability, leverage and company size on audit delay. This research uses a quantitative approach with secondary data obtained from the annual financial statements and the company’s annual report. The population in this study consists of Property and Real Estate sector companies listed on the Indonesia Stock Exchange from 2021-2023. Through the purposive sampling method, 101 research data were obtained to be used as samples. The results of the multiple linear regression analysis using SPSS Statistic version 25 software show that audit opinion, profitability and leverage affect audit delay. Meanwhile, company size does not affect audit delay.
Keywords: Audit Opinion, Profitability, Leverage, Company Size and Audit Delay
Tidak tersedia versi lain