Profitability, Company Sizes, Number Of Audit Committe, And Size Of KAP On Audit Delay (Empirical studies in property and real estate companies listed on the Indonesia Stock Exchange in 2014 - 2018)

This study to describe the influence of Profitability, Company Size, Number of Audit Committees, and KAP Size on audit delay both partially and simultaneously on audit delay on Property and Real Estate companies in 2014-2018. The sampling technique used was purposive sampling. The samples in this st...

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Main Authors: Audina Ria Mawardani, David Adechandra Pesudo
Format: Article
Language:English
Published: Universitas Udayana 2020-08-01
Series:Jurnal Ekonomi Kuantitatif Terapan
Online Access:https://ojs.unud.ac.id/index.php/jekt/article/view/57594
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spelling doaj-da503f3d08214d288be92a46d20918cd2020-11-25T03:17:15ZengUniversitas UdayanaJurnal Ekonomi Kuantitatif Terapan2303-01862020-08-0124325510.24843/JEKT.2020.v13.i02.p0357594Profitability, Company Sizes, Number Of Audit Committe, And Size Of KAP On Audit Delay (Empirical studies in property and real estate companies listed on the Indonesia Stock Exchange in 2014 - 2018)Audina Ria Mawardani0David Adechandra PesudoUniversitas Kristen Satya WacanaThis study to describe the influence of Profitability, Company Size, Number of Audit Committees, and KAP Size on audit delay both partially and simultaneously on audit delay on Property and Real Estate companies in 2014-2018. The sampling technique used was purposive sampling. The samples in this study were 36 companies in the Property and Real Estate sector which were listed on the Indonesia Stock Exchange in 2014-2018, so that the research data amounted to 180. In this study using descriptive statistical analysis techniques, classic assumption test, and panel data regression analysis. The results of this study indicate that profitability and company size have a significant effect on audit delay, while for the number of audit committees, KAP size has no significant effect on audit delay. Silmultically that profitability, company size, number of audit committees, and KAP Size significantly influence the audit delay of property and real estate companies in 2014-2018.https://ojs.unud.ac.id/index.php/jekt/article/view/57594
collection DOAJ
language English
format Article
sources DOAJ
author Audina Ria Mawardani
David Adechandra Pesudo
spellingShingle Audina Ria Mawardani
David Adechandra Pesudo
Profitability, Company Sizes, Number Of Audit Committe, And Size Of KAP On Audit Delay (Empirical studies in property and real estate companies listed on the Indonesia Stock Exchange in 2014 - 2018)
Jurnal Ekonomi Kuantitatif Terapan
author_facet Audina Ria Mawardani
David Adechandra Pesudo
author_sort Audina Ria Mawardani
title Profitability, Company Sizes, Number Of Audit Committe, And Size Of KAP On Audit Delay (Empirical studies in property and real estate companies listed on the Indonesia Stock Exchange in 2014 - 2018)
title_short Profitability, Company Sizes, Number Of Audit Committe, And Size Of KAP On Audit Delay (Empirical studies in property and real estate companies listed on the Indonesia Stock Exchange in 2014 - 2018)
title_full Profitability, Company Sizes, Number Of Audit Committe, And Size Of KAP On Audit Delay (Empirical studies in property and real estate companies listed on the Indonesia Stock Exchange in 2014 - 2018)
title_fullStr Profitability, Company Sizes, Number Of Audit Committe, And Size Of KAP On Audit Delay (Empirical studies in property and real estate companies listed on the Indonesia Stock Exchange in 2014 - 2018)
title_full_unstemmed Profitability, Company Sizes, Number Of Audit Committe, And Size Of KAP On Audit Delay (Empirical studies in property and real estate companies listed on the Indonesia Stock Exchange in 2014 - 2018)
title_sort profitability, company sizes, number of audit committe, and size of kap on audit delay (empirical studies in property and real estate companies listed on the indonesia stock exchange in 2014 - 2018)
publisher Universitas Udayana
series Jurnal Ekonomi Kuantitatif Terapan
issn 2303-0186
publishDate 2020-08-01
description This study to describe the influence of Profitability, Company Size, Number of Audit Committees, and KAP Size on audit delay both partially and simultaneously on audit delay on Property and Real Estate companies in 2014-2018. The sampling technique used was purposive sampling. The samples in this study were 36 companies in the Property and Real Estate sector which were listed on the Indonesia Stock Exchange in 2014-2018, so that the research data amounted to 180. In this study using descriptive statistical analysis techniques, classic assumption test, and panel data regression analysis. The results of this study indicate that profitability and company size have a significant effect on audit delay, while for the number of audit committees, KAP size has no significant effect on audit delay. Silmultically that profitability, company size, number of audit committees, and KAP Size significantly influence the audit delay of property and real estate companies in 2014-2018.
url https://ojs.unud.ac.id/index.php/jekt/article/view/57594
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