Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Vol 5, No 2 (2022): Budapest International Research and Critics Institute May

The Effect of Profitability, KAP Reputation, Size of Audit Committee and COVID-19 Pandemic on Audit Delay (Empirical Study in Property and Real Estate Sub Sector Companies Listed on Indonesia Stock Exchange in 2016-2020)

Zumratul Meini (Unknown)
Selina Wulandari (Unknown)

Article Info

Publish Date
20 May 2022

Abstract

This research aims to analyze the effect of profitability, Public Accounting Firm (KAP) reputation, size of audit committees and the Covid-19 pandemic on audit delay in property and real estate sub-sector companies listed on the IDX in 2016-2020. This study has a novelty by analyzing the difference in audit delay during the Covid-19 pandemic and before the Covid-19 pandemic.  The results showed that profitability negatively affects audit delay, KAP reputation has a positive effect on audit delay, Covid-19 pandemic positively affects audit delay, while size of audit committees has no effect on audit delay.  The results of this study are interesting because it is proven that covid-19 pandemic further extends the auditor's time in completing audit reports, which means the audit delay is getting longer.

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Journal Info
Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Website

Abbrev

birci

Publisher

Budapest International Research and Critics University Journal

Subject

Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

Description

Budapest International Research and Critics Institute (BIRCI-Journal) : Humanities and Social Sciences is a peer-reviewed journal published in February, May, August and November by Budapest International Research and Critics University Journal (BIRCU-Journal). BIRCI welcomes research papers in ...