The Effect Of Profitability, Company Size, Auditor Reputation, And Leverage On Audit Delay In Property And Real Estate Companies Listed On The Indonesia Stock Exchange For The 2019-2021 Period

ABSTRACT : Audited financial statements are one of the information that plays an important role in the investment business in the capital market. The audit completion process also affects the quality of financial reports. This reflects the importance of timeliness in presenting financial reports to the public. Various constraints that affect timeliness can come from internal and external companies. Therefore this study aims to determine the effect of profitability, company size, auditor reputation, and leverage on Audit Delay in Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2019-2021. This study uses secondary data that can be accessed through the Indonesia Stock Exchange website (www.idx.co.id) in the form of financial reports and company annual reports. The data analysis technique used is the classical assumption test, t test, F test and multiple regression analysis using SPSS software (Statistical Package for the Social Science) version 26. The sample of this study consisted of 88 companies in the Property and Real Estate Sector and the sampling method was carried out by purposive sampling method. Using this method, a sample of 21 companies was obtained with an observation period of 3 years (2019- 2021). The results of this study show that company size has an effect on audit delay while profitability, auditor reputation, and leverage have no effect on audit delay.

KEYWORDS: audit delay, profitability, company size, auditor reputation, and leverage.