Reviu Akuntansi, Keuangan, dan Sistem Informasi
Vol. 1 No. 2 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)

Pengaruh Ukuran Perusahaan, Profitabilitas, dan Komite Audit Terhadap Audit Delay pada Perusahaan Properti dan Real Estat yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2020

Putra Sijabat (Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya)
Sari Atmini (Fakultas Ekonomi dan Bisnis, Universitas Brawijaya)

Article Info

Publish Date
01 Apr 2022

Abstract

This study aims to examine the effect of firm size, profitability, and audit committee on the audit delay of property and real estate companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020, involving secondary data obtained from www.idx.co.id and www.finance.yahoo.com. The samples in this study include 48 companies selected through the purposive sampling method and analyzed by multiple linear regression. The results of the analysis indicated that firm size measured by total assets, profitability with the proxy of Return on Assets, and audit committee measured by the members’ competence negatively affected the audit delay.

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Journal Info
Reviu Akuntansi, Keuangan, dan Sistem Informasi
Website

Abbrev

reaksi

Publisher

Universitas Brawijaya

Subject

Economics, Econometrics & Finance

Description

Publish all forms of quantitative and qualitative research articles as well as other scientific studies related to the fields of Accounting, Finance, and Information ...