THE INFLUENCE OF PROFITABILITY, SOLVENCY, COMPANY SIZE, LIQUIDITY, AND COMPANY AGE ON AUDIT DELAY IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2016-2022


Date Published : 12 April 2024

Contributors

Indri Putri Utari, Yanto, Iwan Lukita

Author

Keywords

Audit Delay Liquidity Profitability Solvency Company Size Company Age

Proceeding

Track

General Track

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Copyright (c) 2024 Proceedings UHAMKA

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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Abstract

This study aims to see the effect of profitability, solvency, company size, liquidity, along with company age on audit delay. The method used in this research is the expalancy method using a causal design. The sample of companies used consists of eight (8) property and real estate companies that have been registered with the IDX. The sampling technique used is purposive sampling method. The data is processed by statistical analysis using SPSS software 
with various tests. The results of the study show that partially profitability has no effect on audit delay. Solvency has 
an influence on audit delay. Company size has no effect on audit delay. Liquidity has no effect on audit delay. Company age has an influence on audit delay. The results showed that simultaneously the variables of company size, solvency, profitability, liquidity, and company age simultaneously had an influence on audit delay

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Indri Putri Utari, Yanto, Iwan Lukita, I. P. U. Y. I. L. (2024, April 12). THE INFLUENCE OF PROFITABILITY, SOLVENCY, COMPANY SIZE, LIQUIDITY, AND COMPANY AGE ON AUDIT DELAY IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2016-2022. Proceedings UHAMKA. https://conferences.uhamka.ac.id/uhamka/paper/view/223