relation: https://eprints.untirta.ac.id/47942/
title: PENGARUH UKURAN PERUSAHAAN TERHADAP  AUDIT DELAY DENGAN PROFITABILITAS DAN  KUALITAS AUDIT SEBAGAI VARIABEL MEDIASI  (Studi Empiris pada Perusahaan Properti dan Real Estate yang  Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)
creator: CHARISMA ELVIRA, VANIA
subject: H Social Sciences (General)
subject: HF Commerce
subject: HF5601 Accounting
description: This research aims to determine the effect of company size on audit delay with  profitability and audit quality as mediating variables. The population in this study  uses the property and real estate sector listed on the Indonesia Stock Exchange in  2019-2023. This research is quantitative research using secondary data obtained  from financial statement of property and real estate companies. The sampling  technique uses purposive sampling, namely determining the sample based on  criteria and then obtaining a sample of 12 companies. Data processing uses IBM  SPSS version 25 software using path analysis and sobel test. The results of data  analysis show that company size has a significant positive effect on profitability,  profitability has a significant negative effect on audit delay, company size has a  significant positive effect on audit quality, audit quality has a significant positive  effect on audit delay, company size has a significant negative effect on audit delay,  profitability is able to mediates the relationship between company size and audit  delay, and audit quality is able to mediate the relationship between company size  and audit delay.
date: 2025
type: Thesis
type: NonPeerReviewed
format: text
language: en
identifier: https://eprints.untirta.ac.id/47942/1/Vania%20Charisma%20Elvira_5552200080_Fulltext.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/47942/2/Vania%20Charisma%20Elvira_5552200080_01.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/47942/3/Vania%20Charisma%20Elvira_5552200080_02.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/47942/4/Vania%20Charisma%20Elvira_5552200080_03.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/47942/5/Vania%20Charisma%20Elvira_5552200080_04.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/47942/6/Vania%20Charisma%20Elvira_5552200080_05.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/47942/7/Vania%20Charisma%20Elvira_5552200080_Ref.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/47942/8/Vania%20Charisma%20Elvira_5552200080_Lamp.pdf
identifier:   CHARISMA ELVIRA, VANIA  (2025) PENGARUH UKURAN PERUSAHAAN TERHADAP AUDIT DELAY DENGAN PROFITABILITAS DAN KUALITAS AUDIT SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023).  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.