Analisis Pengaruh Ukuran Perusahaan, Umur Perusahaan, Komite Audit dan Audit Tenure Terhadap Audit Delay (Studi pada Perusahaan Sektor Property, Real Estate dan Building Construction yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)

This study aims to examine the effect of company size, company age, audit committee, and audit tenure on audit delay. The population in this study is the property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange (BEI) 2017-2019. The sampling method used was purposive sampling method so that it produced a sample of 153 samples, which were then outliers so that it became 118 samples. The data analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing. The results of this study indicate that company age and audit tenure have a significant effect on audit delay, while company size and audit committee have no significant effect on audit delay. Taken together, the overall variables of company size, company age, audit committee and audit tenure have an effect on audit delay. Keywords: Company Size, Company Age, Audit Committee, Audit Tenure, Audit Dela