盈利能力、偿付能力、流动性和经营复杂性对审计延迟的影响:2018-2022 年印尼证券交易所上市的房地产公司实证研究

Ade Hardiyanti, Mia Angelina Setiawan
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引用次数: 0

摘要

本研究的主要关键是考察盈利能力、偿债能力、流动性和运营复杂性的影响。本研究使用了 2018 年至 2022 年在印度尼西亚证券交易所(IDX)公开交易的房地产和物业公司的经审计财务报告数据。通过多元线性回归分析进行假设检验。研究结果表明,盈利能力和运营复杂性对审计延迟有显著的正向影响。偿付能力和流动性对审计延迟有显著的负面影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Profitabilitas, Solvabilitas, Likuiditas, dan Kompleksitas Operasi terhadap Audit Delay: Studi Empiris pada Perusahaan Property and Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022
The primary key of this study is to examine the influence of profitability, solvency, liquidity and operational complexity. This research uses audited financial report data From real estate and property firms publicly traded on the Indonesia Stock Exchange (IDX)) from 2018 to 2022. Hypothesis testing is carried out through regression analysis multiple linear. The research results show that profitability and operational complexity have a significant positive impact on the delay in auditing. Solvency and liquidity have a significant negative effect on audit delay.
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