THE EFFECT OF OPERATING PROFIT, COMPANY AGE, AUDITOR'S OPINION AND AUDITOR'S REPUTATION ON AUDIT DELAY IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE

Abstract

This study aims to determine the effect of operating profit, company age, auditor opinion and auditor reputation on audit delay in property and real estate  companies listed on the Indonesia Stock Exchange. This research is included in the quantitative approach with secondary data. The population used is the property and real estate sector companies listed on the Indonesia Stock Exchange with a total of 65 companies. The sampling method used purposive sampling technique in order to obtain 16 companies. The analytical method used is multiple linear regression analysis. The results show that auditor reputation has an effect on audit delay in property and real estate sector companies listed on the Indonesian stock exchange in 2016-2020. Earnings negatively affect audit delay. Meanwhile, the age of the company and the auditor's opinion have no effect on audit delay in the property and real estate sector companies.