Text

PENGARUH PROFITABILITAS DAN OPINI AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2018-2020

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT THE EFFECT OF PROFITABILITY AND AUDIT OPINION ON AUDIT DELAY IN PROPERTY AND REAL ESTATE COMPANIES THAT LISTED ON INDONESIA STOCK EXCHANGE IN 2018-2020 Written by: Jonathan Tedy Simbolon Student ID: 1832022 This study aims to determine the effect of profitability as proxied by return on assets (ROA), return on equity (ROE), and net profit margin (NPM) and audit opinion on audit delay in property and real estate companies listed on Indonesia Stock Exchange in 2018-2020. This research was conducted using descriptive statistical methods, classical assumption test, correlation coefficient analysis, coefficient of determination analysis, significance test, and multiple linear regression analysis. The data for this study are from the annual reports of property and real estate companies that have been published. The secondary data will be processed using SPSS 25th version, then concluded. The results of this research analysis are simultaneously profitability proxied by ROA, ROE, dan NPM and audit opinion have a significant effect on audit delay with a significant value of 0.00 < 0.05. While the partial analysis shows that there is a significant effect between profitability proxied by ROA on audit delay with a significant value of 0.00 < 0.05, there is a significant effect between profitability proxied by ROE on audit delay with a significant value of 0.001 < 0.05, there is a significant effect between profitability proxied by NPM on audit delay with a significant value of 0.00 < 0.05, and there is a significant effect between audit opinion on audit delay with a significant value of 0.00 < 0 ,05. Keywords: Profitability, ROA, ROE, NPM, Audit Opinion, Audit Delay.