PENGARUH REPUTASI KAP DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN JASA SUB SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2019-2021

Abstract

This study aims to determine the reputation of public accountants and the size of the company affecting the audit delay on property and real estate sub-sector service companies listed on the Indonesia Stock Exchange in 2019-2021. The population of this study is banking sector companies listed on the Indonesia Stock Exchange and annual reports from 2019 to 2021 with a total sample of 54 service companies in the Property and Real Estate sub-sector. The data used in this study are data on annual financial statements and financial statements that have been audited by the company obtained from 2019 – 2021 and published in www.idx.co.id. Data analysis and discussion are carried out using quantitative methods to test the correctness of hypotheses. The results showed that the reputation of the public accountant and the size of the company did not affect the audit delay on the service companies of the Property and Real Estate sub-sector on the Indonesia Stock Exchange.