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PENGARUH PROFITABILITAS DAN OPINI AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN SUB SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA

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ABSTRACT THE EFFECT OF PROFITABILIY AND AUDIT OPINION ON AUDIT DELAY IN PROPERTY AND REAL ESTATE SUB SECTOR COMPANIES THAT LISTED ON INDONESIA STOCK EXCHANGE Written by: Intan Seven Grace Ndruru NIM: 1732096 This study aims to determine the effect of profitability and audit opinion on audit delay. This research was conducted in property and real estate sub-sector companies listed on the Indonesia Stock Exchange for the period 2017-2019 and the sample of selection prosedure uses purposive sampling with the number of samples obtain are 117. This research was conducted using descriptive statistical methods, correlation coefficient analysis, coefficient determination analysis, significance test (t test and F test), classic assumption test and regression analysis. The data for this study is from the annual financial statements of the property and real estate sub-sector companies that have been published. The secondary data will be processed using SPSS, then concluded. The results of this research analysis are simultaneously profitability and audit opinion have a significant effect on audit delay with a significant value of 0.000<0.05. While the partial analysis shows that there is a significant influence between profitability on audit delay with a significant value of 0.000<0.05 and there is no a significant effect between audit opinion on audit delay with a significant value of 0.08 >0.05. Keywords: profitability, audit opinion, audit delay