The Effect of Earnings per Share and Debt to Equity Ratio On Audit Delay
DOI:
https://doi.org/10.54408/jabter.v2i3.177Keywords:
Earning Per share, Debt To Equity Ratio, Audit DelayAbstract
This study was conducted to determine the effect of Earning Per Share and DebtTo Equity Ratio on Audit Delay in property companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling method uses Purposive Sampling with a quantitative approach. The data analysis methods carried out include: (1) Descriptive statistics, (2) Testing classical assumptions, (3) Multiple linear regression analysis. (4) Double correlation test (5) Coefficient of Determination. (6) Test the Hypothesis (t-test and F-test).Based on the partial test results, it shows that earnings per share have an effect on Audit Delay, and debt to quity ratio has no effect on Audit Delay in Real Estate and Property Sector Companies Listed on the Indonesia Stock Exchange in 2017-2021. In simultaneous testing, earnings per share and debt to quity ratio together affect Audit Delay in Real Estate and Property Sector Companies Listed on the Indonesia Stock Exchange in 2017-2021. The percentage contribution of the effect of earnings per share and debt to quity ratio on Audit Delay is 17.7%, while the remaining 82.3% can be explained by other factors not examined in this study
Downloads
References
________. (2017). Quantitative, Qualitative, and R&D Research Methods. Bandung : Alfabeta, CV.
Agung Widhi Kurniawan, Z. P. (2016). Quantitative Research Methods. Pandiva Books, Yogyakarta.
Amalia, R., Panjaitan, F., &; Manullang, R. R. (2020). The Effect of Profitability, Solvency, Earning Per Share, Company Size, Company Age, and Public Accounting Firm Size on Audit Delay in Mining Companies Listed on the Indonesia Stock Exchange in 2016-2018. Journal of Business and Financial Accounting (JABK), Vol 7(No 1), 64–71.
Angruningrum, S., Wirakusuma, M G. (2019). The effect of profitability, leverage, complexity of operations, reputation of the public accounting firm and audit committee on audit delay. Journal of Liability, 4(1), 90–108. https://doi.org/10.54964/liabilitas.v4i1.49
Aryaningsih, N. N. D., &; Budiartha, I. K. (2014). The Effect of Total Assets, Solvency Level and Audit Opinion on Audit Delay. Journal of Accounting Udayana University, 7(3), 2302–8556.
Astutik, D. T. D. (2016). The Effect of Total Assets, Return On Asset (Roa) And Debt To Asset Ratio (DAR ) On Audit Delay (Study on LQ 45 Companies Listed on the Indonesia Stock Exchange in 2014-. 58(2), 2020.
Fahmi, Irham. (2014). Financial Performance Analysis. Bandung
Ghozali, Imam. (2018). Applications of Multivariate Analysis with IBM SPSS 25 Program. Diponegoro University Publishing Board: Semarang
Hanafi, Mahduh and Abdul Halim. 2012. Financial Statement Analysis. Yogyakarta: (UPP) STIM YKPN.
https://jurnal.stiepignatelli.ac.id/index.php/mak/article/view/2
Julita, L. (2021). The Effect of Leverage, Profitability, Company Size and Company Age on Audit Delay (Empirical Study on Food and Beverage Sub-sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2019). 1(1), 1–15.
Law Number 8 of 1995 concerning Capital Market Regulation
Nurlis. (2014). The Effect of Firm Size, Industry Type, Company Growth, Earnings Per Share, Cash Flow and Leverage on Audit Delay of Companies Going Public on the Indonesia Stock Exchange. Journal of Economic and Social Sciences, 3(1), 107–117.
Peter Gani. (2019). The Effect of Company Size, Solvency, and Profitability on Audit Delay (Empirical study on banking companies listed on the Indonesia Stock Exchange). Scientific Journal of Unitary Accounting, 7(2), 318–330. https://doi.org/10.37641/jiakes.v7i2.240
Poppy Indriani and Titan terzagie. (2016). Analysis of factors affecting audit delay (case study of LQ45 company listed in BEITahun 2014). 9(3), 327–338.
Putri, Kiki Prasilya and Nur Fadjrih Asyik. (2015). The effect of profitability, solvency, auditor opinion, company size, and auditor reputation on audit delay. Journal of Accounting Science & Research, Vol.4, No. 9 (2015)
Regulation of Bapepam and Financial Institutions (LK) Number X.K.6, Annex to the Decree of the Chairman of Bapepem and LK Number: KEP-460 / BL / 2008. About the Obligation to Submit Annual Reports for Issuers or Public Companies.
Siahaan, P. F., &; Andayani. (2021). The Effect of Profitability, Leverage, Quality of Public Accounting and Auditor's Opinion on Audit Delay. Journal of Accounting Science and Research, 10(5), 1–18.
Sugiyono. (2016). Quantitative, Qualitative and R&D Research Methods. Bandung: PT Alphabet.
Susilawati, D. Shavab, FA. Mustika, M. (2022). The Effect of Debt to Equity Ratio and Current Ratio on Return on Assets. Journal of Applied Business, Taxation. 1 (4) : 325-337. Doi:https://doi.org/10.54408/jabter.v1i4.61
Tandelilin, Eduard. 2016. Capital Markets: (Theory and Applications). Yogyakarta: Canisius.
Wibowo, F. H., &; Purwaningsih, E. (2019). The effect of APBD value, total assets, audit opinions, and educational background on local government audit delay in Subosukowonosraten. Media Accounting, 93(1), 11–20.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Firli Agusetiawan Shavab, Deti Susilawati, Evi Dora Sembiring, Fuadi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
This journal is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
