Pengaruh Audit Tenure, Profitabilitas dan Ukuran Perusahaan terhadap Audit Delay pada Perusahaan Real Estate dan Properti yang terdaftar di Bursa Efek Indonesia Tahun 2022 - 2024

Panjaitan, Julius Exaudi (2025) Pengaruh Audit Tenure, Profitabilitas dan Ukuran Perusahaan terhadap Audit Delay pada Perusahaan Real Estate dan Properti yang terdaftar di Bursa Efek Indonesia Tahun 2022 - 2024. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

This study aims to examine the effect of audit tenure, profitability, and firm size on audit delay in real estate and property companies listed on the Indonesia Stock Exchange. Audit delay refers to the lateness in submitting audited financial statements, which can affect the relevance of information for decision-makers. The independent variables in this study are audit tenure, profitability measured by Return on Assets (ROA), and firm size measured by total assets. The research method employed is multiple linear regression analysis using secondary data derived from the annual financial statements of sample companies over a specific observation period. The results indicate that audit tenure has a significant negative effect on audit delay, meaning that the longer the auditor–client relationship, the shorter the audit completion time. In contrast, firm size has a negative but insignificant effect on audit delay, indicating that the size of the company does not significantly influence the length of the audit process. These findings provide implications for auditors, management, and other stakeholders to pay attention to factors that can minimize audit delay in order to enhance the timeliness of financial reporting.

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