CD Skripsi
Pengaruh Opini Audit, Solvabilitas, Profitabilitas, Dan Total Aset Terhadap Audit Delay (Studi Empiris Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia 2020-2022)
This study aims to determine the effect of audit opinion, solvability, profitability, and total assets on audit delay. This study uses a quantitative approach using secondary data contained in the company’s Annual Report. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange for the 2020-2022 period. Through purposive sampling method, 27 companies were obtained as samples. The results of multiple linear regression analysis using SPSS 22 software show that the profitability affect audit delay. Meanwhile, opinion audit, solvability, and total assets have no effect on audit delay.
Keywords: audit delay, opinion audit, solvability, profitability, total assets
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