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Profitability, Company Sizes, Number Of Audit Committe, And Size Of KAP On Audit Delay (Empirical studies in property and real estate companies listed on the Indonesia Stock Exchange in 2014 - 2018)

Jurnal Ekonomi Kuantitatif Terapan

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Title Profitability, Company Sizes, Number Of Audit Committe, And Size Of KAP On Audit Delay (Empirical studies in property and real estate companies listed on the Indonesia Stock Exchange in 2014 - 2018)
PROFITABILITAS, UKURAN PERUSAHAAN, JUMLAH KOMITE AUDIT, DAN UKURAN KAP TERHADAP AUDIT DELAY (Studi Empiris di Perusahaan Properti dan Real Estate yang Terdaftar Di Bursa Efek Indonesia tahun 2014-2018)
 
Creator Mawardani, Audina Ria
Pesudo, David Adechandra
 
Description This study to describe the influence of Profitability, Company Size, Number of Audit Committees, and KAP Size on audit delay both partially and simultaneously on audit delay on Property and Real Estate companies in 2014-2018. The sampling technique used was purposive sampling. The samples in this study were 36 companies in the Property and Real Estate sector which were listed on the Indonesia Stock Exchange in 2014-2018, so that the research data amounted to 180. In this study using descriptive statistical analysis techniques, classic assumption test, and panel data regression analysis. The results of this study indicate that profitability and company size have a significant effect on audit delay, while for the number of audit committees, KAP size has no significant effect on audit delay. Silmultically that profitability, company size, number of audit committees, and KAP Size significantly influence the audit delay of property and real estate companies in 2014-2018.
Penelitian ini untuk menggambarkan pengaruh Profitabilitas, Ukuran Perusahaan, Jumlah Komite Audit, dan Ukuran KAP terhadap keterlambatan audit baik secara parsial dan simultan terhadap keterlambatan audit pada perusahaan Properti dan Real Estat pada tahun 2014-2018. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Sampel dalam penelitian ini adalah 36 perusahaan di sektor Properti dan Real Estat yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2018, sehingga data penelitian berjumlah 180. Dalam penelitian ini menggunakan teknik analisis statistik deskriptif, uji asumsi klasik, dan analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa profitabilitas dan ukuran perusahaan memiliki pengaruh yang signifikan terhadap keterlambatan audit, sedangkan untuk jumlah komite audit, ukuran KAP tidak berpengaruh signifikan terhadap keterlambatan audit. Secara diam-diam bahwa profitabilitas, ukuran perusahaan, jumlah komite audit, dan Ukuran KAP secara signifikan mempengaruhi keterlambatan audit perusahaan properti dan real estat pada 2014-2018.
 
Publisher Universitas Udayana
 
Date 2020-08-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.unud.ac.id/index.php/jekt/article/view/57594
10.24843/JEKT.2020.v13.i02.p03
 
Source Jurnal Ekonomi Kuantitatif Terapan; 2020: Vol. 13, No.2, Agustus 2020 (pp.211-356); 243-258
2303-0186
2301-8968
10.24843/JEKT.2020.v13.i02
 
Language eng
 
Relation https://ojs.unud.ac.id/index.php/jekt/article/view/57594/36225
 
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