DETERMINATION OF AUDIT DELAY ON REAL ESTATE PROPERTY COMPANIES IN INDONESIA DURING THE COVID-19 PADEMIC

Authors

  • Sri Murtini Politeknik Negeri Semarang
  • Bamiro Nurudeen Babatunde Lagos State University
  • Ika Wulandari Universitas Mercu Buana Yogyakarta
  • Rochmad Bayu Utomo Universitas Mercu Buana Yogyakarta

DOI:

https://doi.org/10.26486/jramb.v8i1.2404

Keywords:

profitability, company size, company age

Abstract

This study aims to determine the factors that affect audit delay in real estate property companies in Indonesia. This is a quantitative study that relies on secondary data. The research population is real estate property companies listed on the Indonesia Stock Exchange. The research sample was 48 companies which were taken by purposive sampling technique. The independent variables consist of profitability, company size, and company age. The dependent variable, on the other hand, is audit delay. The data analysis technique was carried out using multiple linear regression analysis. The t-test was conducted to determine the effect of the independent variable on the dependent variable. The results showed that profitability and company size had no impact on audit delay while the company's age has an impact on audit delays. Companies need to pay attention to the time span of audit completion because it is useful for evaluating the financial performance and condition of the company.

References

Amani, F. A., & Waluyo, I. (2016). Pengaruh Ukuran Perusahaan, Profitabilitas, Opini Audit, Dan Umur Perusahaan Terhadap Audit Delay (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2012-2014). Nominal, Barometer Riset Akuntansi Dan Manajemen, 5(1). Https://Doi.Org/10.21831/Nominal.V5i1.11482

Astuti, P. (2019). Faktor-Faktor Yang Berpengaruh Terhadap Audit Delay Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia.Periode 2016-2018. 55–60.

Candraningtiyas, E. G., Sulindawati, N. L. G. E., & Wahyuni, M. A. (2017). Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, Dan Ukuran Kantor Akuntan Publik Terhadap Audit Delay Pada Perusahaan Perbankan Yang Terdaftar Di Bei Tahun 2012-2015. E-Journal S1 Ak Universitas Pendidikan Ganesha, Vol 8(No 2), 1–11.

Dewi, M. W. K. L. (2020). Pengaruh Ukuran Perusahaan, Solvabilitas, Laba Rugi Dan Umur Perusahaan Terhadap Audit Delay. Proceeding Seminar Nasional & Call For Papers, November 2020, 116–127

Ginting, S. (2019). Pengaruh Profitabilitas, Solvabilitas Dan Ukuran Perusahaan Terhadap Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016. Jurnal Ilmu Manajemen Methonomix, 1(2),95–102. Http://Www.Methonomi.Net/Index.Php/Jm/Article/View/93/101

Ghozali, I. (2016). Aplikasi Analisis multivariate dengan Program IBM SPSS 23 (edisi ke-8). Semarang: Badan Penerbit Universitas Diponegoro.

Jurnal, J., Mea, I., Audit, O., & Umur, D. A. N. (2021). Pengaruh Ukuran Perusahaan , Solvabilitas , Terhadap Audit Delay Pada Perusahaan. Jimea | Jurnal Ilmiah Mea ( Manajemen , Ekonomi , Dan Akuntansi ). 5(2), 480–497.

Liwe, A. G., Manossoh, H., & Mawikere, L. M. (2018). Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia). Going Concern : Jurnal Riset Akuntansi, 13(02), 99–108. Https://Doi.Org/10.32400/Gc.13.02.19105.2018

Riyanto, Bambang. 2011.Dasar-Dasar Pembelanjaan Perusahaan. Edisi keempat. Yogyakarta: BPFE.

Saputra, A. D., Irawan, C. R., & Ginting, W. A. (2020). Pengaruh Ukuran Perusahaan, Opini Audit, Umur Perusahaan, Profitabilitas Dan Solvabilitas Terhadap Audit Delay. Owner (Riset Dan Jurnal Akuntansi), 4(2), 286. Https://Doi.Org/10.33395/Owner.V4i2.239

Syafrudin, M., (2004). Pengaruh Ketidaktepatwaktuan Penyampaian Laporan Keuangan pada Earning Response Coefficient: Studi di Bursa Efek Jakarta, Simposium Nasional Akuntansi VII Ikatan Akuntan Indonesia.

Downloads

Published

2022-05-31

Issue

Vol. 8 No. 1: Mei 2022

Section

Jurnal Riset Akuntansi Mercu Buana (JRAMB)

License

Authors who publish with (JRAMB) Jurnal Riset Akuntansi Mercu Buana agree to the following terms:

Authors retain copyright and grant the JRAMB right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgement of the work's authorship and initial publication in JRAMB. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in JRAMB.

Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

Â