FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN SEKTOR PROPERTIES & REAL ESTATE

This research is based on the phenomenon of many public companies experiencing long periods of time in publishing their financial reports. This researchaims to test the effect of profitability,solvency, firm size, and auditorreputation on audit. In this study, profitability,solvency, firm size, and auditorreputation variables act as independent variables, besides the dependent variable used is audit delay. The sample in this study is properties & real estate companies listed on the IDX in 2021-2022with a total sample of 70samples. The sample selection is based on the purposive sampling method with the criteria and requirements determined by the researcher. The analytical method used in this research is multiple linear regression analysisusing SPSS 25program aid. The results showed that partially variables profitability havea significant negative effect onaudit delay and solvency have a negative effect but not significant on audit delay. Meanwhile, thefirm size andauditor reputationhave a positifbut not significant effect onauditdelay.