PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi Empiris di BEI Sektor Properti 2018-2020)

This study aims to determine empirically the effect of firm size, profitability and audit opinion on audit delay in property sector companies listed on the Indonesia Stock Exchange . The population used in this study is the property and real estate sector companies listed on the Indonesia Stock Exchange , amounting to 79 companies . By using purposive sampling technique, a sample of 47 companies was obtained . This type of research is associative research type, the data used is secondary data. This study uses a panel data method with a random effect model (REM) model using the EViews10 application . The results of the study prove that firm size has no effect on audit delay . Profitability has a significant effect on audit delay in a negative direction. And audit opinion has a significant effect on audit delay in a positive directio