PENGARUH AUDIT TENURE DAN KOMITE AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2019-2021

This study aims to determine the effect of audit tenure and audit committee on audit delay with a focus on property and real estate sector companies listed on the IDX in 2019-2021. The data used is secondary data. The population in this study are property and real estate companies listed on the Indonesian Stock Exchange. The sampling technique used was a purposive sampling method and obtained 59 companies that match the criteria and there were a total of 177 samples. Hypothesis testing is done by bootstrapping. The results of this study indicate that audit tenure and the audit committee have no effect on audit delay.

Keywords : Tenure Audit, Audit Committee, And Audit Delay