The Effect of Earnings per Share and Debt to Equity Ratio On Audit Delay

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-02-28 DOI:10.54408/jabter.v2i3.177

Firli Agusetiawan Shavab, Deti Susilawati, Evi Dora Sembiring, Fuadi Fuadi

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Abstract

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

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每股收益和负债权益比对审计延迟的影响

本研究旨在确定2017-2021年在印度尼西亚证券交易所上市的房地产公司的每股收益和负债权益比率对审计延迟的影响。抽样方法采用目的性抽样和定量方法。进行的数据分析方法包括:(1)描述性统计;(2)经典假设检验;(3)多元线性回归分析。(4)双相关检验(5)决定系数。(6)检验假设(t检验和f检验)。部分检验结果表明，2017-2021年在印尼证券交易所上市的房地产和房地产行业公司，每股收益对审计延迟有影响，负债权益比对审计延迟没有影响。在同步测试中，每股收益和股本负债率共同影响2017-2021年在印度尼西亚证券交易所上市的房地产和房地产行业公司的审计延迟。每股收益和负债权益比对审计延迟影响的百分比贡献为17.7%，而剩余的82.3%可以由本研究未检查的其他因素解释

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Journal of Applied Business, Taxation and Economics Research

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