Abstract
This study to describe the influence of Profitability, Company Size, Number of Audit Committees, and KAP Size on audit delay both partially and simultaneously on audit delay on Property and Real Estate companies in 2014-2018. The sampling technique used was purposive sampling. The samples in this study were 36 companies in the Property and Real Estate sector which were listed on the Indonesia Stock Exchange in 2014-2018, so that the research data amounted to 180. In this study using descriptive statistical analysis techniques, classic assumption test, and panel data regression analysis. The results of this study indicate that profitability and company size have a significant effect on audit delay, while for the number of audit committees, KAP size has no significant effect on audit delay. Silmultically that profitability, company size, number of audit committees, and KAP Size significantly influence the audit delay of property and real estate companies in 2014-2018.
Highlights
In 2014 the property market on Southeast Asia experienced a very significant growth due to fundamental improvements in the macro economy
This study aims to describe the effect of profitability, company size, number of audit committees and size of KAP on audit delay
The data used in this study are secondary data with quantitative research data types, where the data is obtained from the company's annual financial statements that have been audited in the property and real estate sector in 2014-2018 which are listed on the Stock Exchange through the official website, www.idx.co .id
Summary
In 2014 the property market on Southeast Asia experienced a very significant growth due to fundamental improvements in the macro economy. In Indonesia the growth of the property sector was driven by the rapid growth of the middle class which occurred in 2013 which had increased from 2004 by 37% to 56.7% (Amani & Waluyo, 2016). The property and real estate sector is one of the primary needs for which people certainly need a place to live. With the need for shelter, the government estimates that the price and availability of property in the residential sector in 2019 will increase. Proven Indonesia Stock Exchange (IDX) recorded the best sectors during the beginning of 2019 were property, and real estate and building construction. On June 29, 2018, the Indonesia Stock Exchange noted that several companies had not yet submitted audited financial statements. From the data submitted by IDX, there are 5 (five) companies from 40 companies that have not reported the midyear audited financial statements as of 30
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