The Influence of Cap Size, Liquidity, and Profitability on Audit Delay

Riva Ubar Harahap, Mhd. Hasan Pasaribu, Mutia Nursaini

Abstract


This research aims to find out the influence that 1) KAP size has on Audit Delay, 2) Liquidity on Audit Delay, and 3) Profitability on audit delay in companies operating in the property and real estate sector that have been listed on the Indonesia Stock Exchange in 2019-2021 period. In this research, the type of research is associative where the samples used come from 17 companies in the property and real estate sector. The type of data that will be used is time series so that in the 2019-2021 period 17 companies will produce 51 data. The analysis technique is logistic regression analysis, and the results of the research show that: 1.) KAP size has no effect on audit delay; 2.) Liquidity has no effect on audit delay; and 3.) Profitability has no effect on audit delay, but these three variables have a significant influence together/simultaneously on the level of audit delay in property and real estate sector companies.


Keywords


Audit Delay, KAP Size, Liquidity, Profitability

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References


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DOI: https://doi.org/10.30596/miceb.v2i0.890

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