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The research objective was to determine the effect of Return On Assets (ROA), Solvability and Company Size on Audit delay. Independent variables related to Profitability are proxied using Return On Assets (ROA), Solvability is proxied using the Debt To Assets Ratio and Company Size is proxied using the amount of Ln (Total Asset). This research uses secondary data, namely quantitative research with a purposive sampling method. Based on a population of 787 companies listed on IDX especially Property, Real Estate and Building Construction industry was selected through research on a population of 90 companies based on financial reports that have experienced profits for 3 years from the 2019–2021 period and have been audited by a Public Accounting Firm where the date of Financial statements is lower than 31 march set by Capital Market Supervisory Board. Out of a total population of 90 companies, 33 companies were found that met the research requirements with a total of 99 financial reports examined. The research results for this sector have the largest percentage compared to other sectors, namely around 38 companies experiencing audit delay from 2019–2021 consisting of 12 companies in 2019, then 15 companies in 2020 and 11 companies in 2021.

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The Effect of Return on Assets (ROA), Solvability and Company Size on Audit Delay (Study Empirical on Property, Real Estate and Building Construction Companies Listed on the Indonesia Stock Exchange for the 2019–2021 Period)

  • 会议论文

  • 发表日期：

    2025年

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  • Bong Fransiska,
  • Yoan Yohana Tallane,
  • Valenta Laurentya

摘要

The research objective was to determine the effect of Return On Assets (ROA), Solvability and Company Size on Audit delay. Independent variables related to Profitability are proxied using Return On Assets (ROA), Solvability is proxied using the Debt To Assets Ratio and Company Size is proxied using the amount of Ln (Total Asset). This research uses secondary data, namely quantitative research with a purposive sampling method. Based on a population of 787 companies listed on IDX especially Property, Real Estate and Building Construction industry was selected through research on a population of 90 companies based on financial reports that have experienced profits for 3 years from the 2019–2021 period and have been audited by a Public Accounting Firm where the date of Financial statements is lower than 31 march set by Capital Market Supervisory Board. Out of a total population of 90 companies, 33 companies were found that met the research requirements with a total of 99 financial reports examined. The research results for this sector have the largest percentage compared to other sectors, namely around 38 companies experiencing audit delay from 2019–2021 consisting of 12 companies in 2019, then 15 companies in 2020 and 11 companies in 2021.