ANALYSIS OF AUDIT SWITCHING, COMPANY SIZE, AND SOLVABILITY INFLUENCE TOWARD AUDIT DELAY IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON IDX (2019–2021)

Abstract

The purpose of this research is to determine the influence of audit switching, company size, and solvency on audit delay. This research was conducted with a focus on property and real estate companies listed on the Indonesia Stock Exchange for the 2019–2021 period, with a total sample of 111 samples using a purposive sampling technique. The type of data used in this study is secondary data in the form of financial statements of property and real estate companies listed on the Indonesia Stock Exchange in 2019–2021. The techniques used in this study are regression analysis and hypothesis testing. From these tests, it was found that audit switching has a significant positive effect on audit delay. The company size has a significant negative effect on audit delay, and the solvability has a significant negative effect on audit delay. It can be concluded that audit switching, company size, and solvability have a significant effect on the audit delay of property and real estate companies listed on the Indonesian stock exchange for the 2019–2021 period.