Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Vol. 12 No. 2 (2023): Juni

PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021

Angelia Agustin (Universitas Bandar Lampung)
Herry Goenawan Soedarsa (Universitas Bandar Lampung)

Article Info

Publish Date
02 Jun 2023

Abstract

This study aims to analyze the effect of profitability and company size on audit delay in property and real estate sector companies during the 2019-2021 period. Property and real estate companies listed on the IDX for the 2019-2021 period are the samples in this study. The method used in sampling using purposive sampling for samples that have been determined according to certain qualifications. Data for valuation and measurement variables are obtained from annual reports, such as published independent auditor reports, total assets, and net income which are included in the IDX data base. The analysis technique used is multiple linear regression analysis. The results of this study indicate that profitability and company size have a positive and significant influence on audit delay in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period.

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Journal Info
Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Website

Abbrev

JurnalManeksi

Publisher

Politeknik Negeri Ambon

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Yth Pengelola Garuda Kami Editor Jurnal maneksi memohon agar nama jurnal kami disesuaikan dengan nama jurnal yang ada di ISSN Brin dari Jurnal Maneksi menjadi Jurnal Maneksi (Management Ekonomi Dan Akuntansi), karena hal ini menjadi masukan ketika kami mengajukan akreditasi jurnal kami. Atas bantuan ...