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ANALYSIS OF DETERMINANTS OF AUDIT DELAY IN INDONESIA CASE STUDY PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE PERIOD 2016–2020

Abstract

The study’s goal is to examine the variables influencing audit delay in Indonesia. Operating profit, firm age, auditor opinion, and auditor repute are among the deciding elements. The study employs a quantitative methodology using secondary data. Companies in the real estate and property sectors that are listed on the Indonesia Stock Exchange make up the research population. Purposive sampling was utilized in the sample process, which produced 16 firms. Regression analysis is the analytical technique employed. The findings indicate that audit delay in the property and real estate sector companies listed on the Indonesian stock market for the years 2016 to 2020 is influenced by auditor reputation. In the property and real estate sector companies listed on the Indonesian Stock Exchange in the years 2016 to 2020, operating earnings and auditor reputation had an impact on audit delay. Audit delay is impacted negatively by operating profit. The auditor’s standing, meanwhile, has a favorable impact onaudit delay. As for two other variables, namely age of the company and audit opinion, has no effect on audit delay.