THE INFLUENCE OF TENURE AUDIT, SUBSTITUTION OF AUDITORS, FINANCIAL DISTRESS, AND PUBLIC OWNERSHIP OF AUDIT DELAY ON REAL ESTATE COMPANIES AND PROPERTY IN BEI
Abstract
Indonesia is currently entering the era of globalization, for which the company is required to expand the market and further develop its business. For that, companies need a source of funding that is more than outside the company by doing public go. For companies that have go publicly are required to report a financial statement up to four months after the end of the financial statement period. There are several factors affecting the timeliness of submission of financial statements such as audit tenure, turnover of auditors, financial distress and public ownership. The research aims to determine the timeliness of submission of financial statements such as audit tenure, turnover of auditors, financial distress and public ownership of the audit delay. The samples used in this study were property and realestate companies so it gained 133. Sampling techniques using purposive samples. Testing in this study used multiple linear regression. The results of this research are simultaneously timely submission of financial statements such as audit tenure, turnover of auditors, financial distress and public ownership affects the audit delay. In partial results shows 1) The audit is tenure not An impact on the audit delay. 2) Turnover of Auditors has no effect on the audit delay. 3) Financial distress has no effect on the audit delay. 4) The public ownership of the affected audit delay.
Keywords: Audit delay, audit delay, financial distress
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