Abstract:
The objective of this study was to examine the impact of the implementation of
PSAK 72, Return on Assets (ROA), company size, on the company value of property
and real estate companies listed on the Indonesian Stock Exchange (IDX). The
present study employs a descriptive research using secondary data sources. The
population of the study is companies listed on the IDX (Indonesia Stock Exchange)
throughout the period of 2018-2021. The process of hypothesis testing is commonly
performed utilizing the E-Views software. The techniques used in this study are
regression analysis and hypothesis testing. From these tests, it was found that the
implementation of PSAK 72, return on assets and company size has a significant
positive effect on company value. 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.
