Record Detail

Pembimbing: Luki Karunia -- This research aims to analyze the effect of profitability, company size and accounting firm size on audit delay. The samples used in this research were 54 Property and Real Estate Sector and Banking Sub-sector for the period 2017 - 2019. The data used in this research were obtained from company financial reports and annual reports that were downloaded on the official website of the Indonesia Stock Exchange (IDX). The sample selection used purposive sampling method. The analysis technique used in this research is multiple regression analysis with the type of panel data (unbalanced). The results of the research found that profitability did not have a significant effect on audit delay, while firm size and accounting firm size had a significant negative effect on audit delay. Meanwhile, profitability, company size and accounting firm size simultaneously have a significant effect on audit delay. --