Saran - ANALISIS DATA DAN PEMBAHASAN - PENGARUH TENURE AUDIT, OPINI AUDIT, UKURAN PERUSAHAAN D

BAB IV ANALISIS DATA DAN PEMBAHASAN

5.4. Saran

Berdasarkan kesimpulan yang diperoleh serta keterbatasan dalam penelitian, sehingga saran-saran yang dikemukakan adalah sebagai berikut:

1. Menambah faktor lain yang dapat memengaruhi audit delay, misalnya leverage, kualitas audit, variabel Good Corporate Governance serta variabel lainnya.

2. Penelitian selanjutnya dapat menggunakan semua sektor perusahaan yang terdaftar di BEI, sehingga dapat mengetahui perbandingan keterlambatan laporan keuangan (audit delay) pada setiap perusahaan.

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LAMPIRAN-LAMPIRAN

LAMPIRAN 1. PERHITUNGAN ROA

No Perusahaan Property &

Real Estate KODE

ROA

2021 2020 2019 2018 2017

1 intiland Development Tbk DILD -0.10% 0.70% 2.96% 1.49% 2.08%

2 Metro Realty Tbk MTSM 8.07% 1.68% -0.02% 6.23% 8.28%

3 Plaza Indonesia Realty Tbk PLIN 3.74% -4.84% 4.41% 4.48% 6.03%

4 Moderland Realty Tbk MDLN -0.25% -11.86% 2.61% 0.13% 4.09%

5 Ciputra Development Tbk CTRA 5.27% 3.47% 3.56% 3.87% 3.05%

6 Jaya Real Property Tbk JRPT 6.71% 8.81% 9.27% 10.00% 11.76%

7 Duta Pertiwi Tbk DUTI 4.83% 4.65% 9.31% 9.00% 6.02%

8 Pudjiaji Prestige Tbk PUDP -3.20% -4.47% 0.66% 1.07% 1.21%

Kawasan Industri Jababeka

Tbk KIJA

0.91% 0.49% 1.11% 0.98% 1.20%

10 Lippo Karawaci Tbk LPKR -3.52% -18.30% -4.13% -2.12% 3.27%

11 Lippo Cikarang Tbk LPCK 1.03% -38.21% 3.21% 25.78% 2.99%

12 Sentul City Tbk BKSL 1.41% -3.03% 0.44% 2.31% 3.12%

Fortune Mate Indonesia

Tbk FMII

1.21% -0.08% 0.48% 0.72% -4.03%

14 Bukit Darmo Property Tbk BKDP -4.49% -3.81% -3.68% -4.75% -5.89%

15 Bekasi Asri Pemula Tbk BAPA -1.30% -0.99% 2.64% 4.49% 7.22%

16 Bumi Serpong Damai Tbk BSDE 2.49% 0.83% 6.18% 2.77% 11.09%

17 Metropolitan Kentjana Tbk MKPI 4.12% 3.35% 8.55% 14.70% 17.38%

18 Agung Podomoro Land Tbk APLN -1.84% 0.33% -0.02% 0.84% 6.50%

Megapolitan Developments

Tbk EMDE

27.85% -2.35% -1.51% 0.84% 5.65%

20 Metropolitan Land MTLA 5.99% 4.71% 7.91% 9.85% 11.03%

Bekasi Fajar Industrial

Estate Tbk BEST

-1.04% -1.78% 5.96% 6.68% 8.42%

Aksara Global

Development Tbk GAMA -1.29% -0.95% 0.15% 0.11% 0.04%

City Retail Developments

Tbk NIRO 1.48% -0.52% -0.47% 0.06% -0.80%

Agung Semesta Sejahtera

Tbk TARA

1.98% -1.15% 0.09% 0.10% 0.09%

No Perusahaan Property &

Real Estate KODE

ROA

2021 2020 2019 2018 2017

Mega Manunggal Property

Tbk MMLP

5.17% -1.33% 4.04% 4.62% 5.45%

26 Binakarya Jaya Abadi Tbk BIKA 6.31% -3.22% -3.37% -1.82% -1.79%

27 Summarecon Agung Tbk

SMRA

2.18% 0.96% 2.67% 3.12% 2.35%

28 Duta Anggada Realty Tbk DART -6.22% -6.02% -3.79% 0.24% 0.49%

29 Pakuwon Jati Tbk PWON 5.47% 4.30% 12.38% 11.40% 8.57%

30 Maha Propeti Indonesia MPRO -0.78% 0.72% 1.79% -2.06% -0.13%

31 Urban Jakarta Propertindo URBN 1.62% 2.55% 5.10% 2.85% 1.02%

32 Perdana Gapura Prima Tbk GPRA 2.99% 1.88% 3.22% 3.45% 2.38%

Gowa Makassar Tourism Development Tbk

GMTD

-2.60% -10.63% -6.49% 4.94% 5.44%

34 Bumi Citra Permai Tbk BCIP 0.01% 1.43% 2.67% 5.91% 6.50%

Suryamas Dutamakmur

Tbk SMDM 3.98% 0.78% 2.22% 2.72% 0.56%

36 Roda Vivatex Tbk RDTX 6.46% 7.95% 8.42% 10.68% 10.89%

37 Alam Sutera Realty Tbk ASRI 0.68% -4.89% 4.62% 4.68% 6.65%

Ristia Bintang Mahkota

Sejati Tbk RBMS

-0.45% -5.86% -2.88% 0.64% 6.43%

Indonesia Prima Property

Tbk OMRE

-4.00% -5.68% -1.43% 3.40% -1.54%

Pikko Land Developments

Tbk RODA 1.01% -4.03% -6.99% 0.03% 1.18%

41 Trimitra Propertindo Tbk LAND -1.52% -2.38% 0.41% 3.50% 3.13%

42 Greenwood Sejahtera Tbk GWSA 0.32% -0.73% 1.66% 2.86% 2.62%

Bhuwanatala Indah Permai

Tbk BIPP

1.22% 4.54% -0.45% -4.00% -1.18%

44 Puradelta Lestari Tbk DMAS 11.70% 20.12% 17.49% 6.62% 8.75%

45 Nirvana Development Tbk NIRO 1.48% -0.52% -0.47% 0.06% -0.80%

LAMPIRAN 2. PERHITUNGAN SIZE

No Perusahaan Property &

Real Estate KODE

Size

2021 2020 2019 2018 2017

1 intiland Development Tbk DILD 30.43 30.38 30.32 30.29 30.20 2 Metro Realty Tbk MTSM 31.05 30.96 30.93 30.92 30.85 3

Plaza Indonesia Realty

Tbk PLIN 30.11 30.10 30.16 29.25 29.17

4 Moderland Realty Tbk MDLN 30.31 30.33 30.41 30.35 30.31 5 Ciputra Development Tbk CTRA 31.34 31.30 31.22 31.17 31.09 6 Jaya Real Property Tbk JRPT 30.09 30.07 30.04 29.99 29.88 7 Duta Pertiwi Tbk DUTI 30.36 30.25 30.25 30.17 29.99 8 Pudjiaji Prestige Tbk PUDP 26.92 26.98 27.01 26.92 26.95 9

Kawasan Industri

Jababeka Tbk KIJA

30.14 30.13 30.13 30.10 30.05 10 Lippo Karawaci Tbk LPKR 31.58 31.58 31.64 31.54 31.67 11 Lippo Cikarang Tbk LPCK 29.84 29.91 30.13 29.78 30.15

12 Sentul City Tbk BKSL 30.44 30.54 30.48 30.42 30.34

Fortune Mate Indonesia

Tbk FMII

27.49 27.49 27.52 27.57 27.41 14 Bukit Darmo Property Tbk BKDP 27.38 27.40 27.44 27.36 27.39 15 Bekasi Asri Pemula Tbk BAPA 25.66 25.68 25.69 25.87 25.91 16 Bumi Serpong Damai Tbk BSDE 31.75 31.74 31.63 31.58 31.46 17 Metropolitan Kentjana Tbk MKPI 29.71 29.66 29.62 29.58 29.55 18

Agung Podomoro Land

Tbk APLN

31.02 31.05 31.01 31.02 30.99 19

Megapolitan

Developments Tbk EMDE

28.95 28.53 28.39 28.37 28.26 20 Metropolitan Land MTLA 29.49 29.41 29.44 29.28 29.21 21

Bekasi Fajar Industrial

Estate Tbk BEST

29.43 29.47 29.49 29.47 29.37 22

Aksara Global

Development Tbk GAMA

27.95 27.97 27.96 27.95 27.97 23

City Retail Developments

Tbk NIRO 29.99 29.74 29.65 29.22 28.96

Agung Semesta Sejahtera

Tbk TARA

27.71 27.71 27.75 27.75 27.84 25

Mega Manunggal

Property Tbk MMLP

29.59 29.54 29.54 29.44 29.31 26 Binakarya Jaya Abadi Tbk BIKA 28.75 28.79 28.49 28.48 28.50

No Perusahaan Property &

Real Estate KODE

Size

2021 2020 2019 2018 2017

27 Summarecon Agung Tbk

SMRA

30.86 30.82 30.80 30.75 30.71 28 Duta Anggada Realty Tbk DART 29.52 29.53 29.56 29.56 29.48 29 Pakuwon Jati Tbk PWON 30.99 30.91 30.89 30.85 30.78 30 Maha Propeti Indonesia MPRO 28.20 28.20 28.19 28.35 28.42 31 Urban Jakarta Propertindo URBN 29.03 29.00 28.48 28.11 27.65 32

Perdana Gapura Prima

Tbk GPRA

28.20 28.18 28.17 28.06 28.04

Gowa Makassar Tourism Development Tbk

GMTD

27.70 27.62 27.73 27.86 27.85 34 Bumi Citra Permai Tbk BCIP 27.51 27.54 27.49 27.47 27.46 35

Suryamas Dutamakmur

Tbk SMDM

28.83 28.79 28.80 28.78 28.78 36 Roda Vivatex Tbk RDTX 28.78 28.72 28.66 28.56 28.46 37 Alam Sutera Realty Tbk ASRI 30.72 30.69 30.72 30.67 30.66 38

Ristia Bintang Mahkota

Sejati Tbk RBMS 27.37 27.36 27.42 27.52 26.11

Indonesia Prima Property

Tbk OMRE

29.04 29.05 29.07 29.08 29.08 40

Pikko Land Developments

Tbk RODA

28.93 29.00 28.99 29.01 28.90 41 Trimitra Propertindo Tbk LAND 27.36 27.35 27.30 27.25 26.73 42 Greenwood Sejahtera Tbk GWSA 29.65 29.65 29.66 29.64 29.61 43

Bhuwanatala Indah

Permai Tbk BIPP

28.35 28.39 28.40 28.36 28.19 44 Puradelta Lestari Tbk DMAS 29.44 29.54 29.66 29.65 29.64 45 Nirvana Development Tbk NIRO 29.99 29.74 29.65 29.22 28.96

LAMPIRAN 3. PERHITUNGAN KUALITAS AUDIT

No Perusahaan Property &

Real Estate KODE

Kualitas Audit

2021 2020 2019 2018 2017

1 intiland Development Tbk DILD 0 1 1 1 1

2 Metro Realty Tbk MTSM 1 1 0 1 1

Plaza Indonesia Realty

Tbk PLIN 1 0 1 1 1

4 Moderland Realty Tbk MDLN 0 0 1 1 1

5 Ciputra Development Tbk CTRA 1 1 1 1 1

6 Jaya Real Property Tbk JRPT 1 1 1 1 1

7 Duta Pertiwi Tbk DUTI 1 1 1 1 1

8 Pudjiaji Prestige Tbk PUDP 0 1 1 1 1

Kawasan Industri

Jababeka Tbk KIJA 1 1 1 1 1

10 Lippo Karawaci Tbk LPKR 1 1 0 0 1

11 Lippo Cikarang Tbk LPCK 1 0 1 1 1

12 Sentul City Tbk BKSL 1 0 1 1 1

Fortune Mate Indonesia

Tbk FMII

1 1 1 1 1

14 Bukit Darmo Property Tbk BKDP 0 0 0 0 0

15 Bekasi Asri Pemula Tbk BAPA 0 0 1 1 1

16 Bumi Serpong Damai Tbk BSDE 1 1 1 1 1

17 Metropolitan Kentjana Tbk MKPI 1 1 1 1 1

Agung Podomoro Land

Tbk APLN

0 1 0 1 1

Megapolitan

Developments Tbk EMDE

1 0 1 1 1

20 Metropolitan Land MTLA 1 1 1 1 1

Bekasi Fajar Industrial

Estate Tbk BEST

0 0 1 1 1

Aksara Global

Development Tbk GAMA

0 1 1 1 1

City Retail Developments

Tbk NIRO 1 1 1 1 1

Agung Semesta Sejahtera

Tbk TARA

1 1 1 1 1

Mega Manunggal Property

Tbk MMLP

1 0 1 1 1

26 Binakarya Jaya Abadi Tbk BIKA 1 0 0 0 0

27 Summarecon Agung Tbk

SMRA

1 1 1 1 1

No Perusahaan Property &

Real Estate KODE

Kualitas Audit

2021 2020 2019 2018 2017

28 Duta Anggada Realty Tbk DART 0 0 0 1 1

29 Pakuwon Jati Tbk PWON 1 1 1 1 1

30 Maha Propeti Indonesia MPRO 1 1 1 0

31 Urban Jakarta Propertindo URBN 1 1 1 1 1

Perdana Gapura Prima

Tbk GPRA

1 1 1 1 1

Gowa Makassar Tourism Development Tbk

GMTD

1 1 0 1 1

34 Bumi Citra Permai Tbk BCIP 1 1 1 1 1

Suryamas Dutamakmur

Tbk SMDM

1 1 1 1 1

36 Roda Vivatex Tbk RDTX 1 1 1 1 1

37 Alam Sutera Realty Tbk ASRI 1 0 1 1 1

Ristia Bintang Mahkota

Sejati Tbk RBMS

1 0 1 1 1

Indonesia Prima Property

Tbk OMRE

1 1 0 1 0

Pikko Land Developments

Tbk RODA

1 0 0 1 1

41 Trimitra Propertindo Tbk LAND 1 0 1 1 1

42 Greenwood Sejahtera Tbk GWSA 1 0 1 1 1

Bhuwanatala Indah

Permai Tbk BIPP

1 1 0 0 0

44 Puradelta Lestari Tbk DMAS 1 1 1 1 1

45 Nirvana Development Tbk NIRO 1 1 1 1 1

LAMPIRAN 4. PERHITUNGAN TENURE

No Perusahaan Property &

Real Estate KODE

Tenure

2021 2020 2019 2018 2017

1 intiland Development Tbk DILD

6 5 4 3 2

2 Metro Realty Tbk MTSM 2 1 1 3 2

Plaza Indonesia Realty

Tbk PLIN

3 2 1 3 2

4 Moderland Realty Tbk MDLN 6 5 4 3 2

5 Ciputra Development Tbk CTRA 6 5 4 3 2

6 Jaya Real Property Tbk JRPT 6 5 4 3 2

7 Duta Pertiwi Tbk DUTI

6 5 4 3 2

8 Pudjiaji Prestige Tbk PUDP

1 5 4 3 2

Kawasan Industri

Jababeka Tbk KIJA

6 5 4 3 2

10 Lippo Karawaci Tbk LPKR

6 5 4 3 2

11 Lippo Cikarang Tbk LPCK 6 5 4 3 2

12 Sentul City Tbk BKSL 6 5 4 3 2

Fortune Mate Indonesia

Tbk FMII

6 5 4 3 2

14 Bukit Darmo Property Tbk BKDP 4 3 2 1 1

15 Bekasi Asri Pemula Tbk BAPA 1 2 1 2 1

16 Bumi Serpong Damai Tbk BSDE

6 5 4 3 2

17 Metropolitan Kentjana Tbk MKPI

4 3 2 1 3

Agung Podomoro Land

Tbk APLN

2 1 2 1 2

Megapolitan

Developments Tbk EMDE 2 1 3 2 1

20 Metropolitan Land MTLA

1 3 2 1 2

Bekasi Fajar Industrial

Estate Tbk BEST 1 5 4 3 2

Aksara Global

Development Tbk GAMA

1 3 2 1 3

City Retail Developments

Tbk NIRO

1 5 4 3 2

Agung Semesta Sejahtera

Tbk TARA

4 3 2 1 3

Mega Manunggal Property

Tbk MMLP

6 5 4 3 2

No Perusahaan Property &

Real Estate KODE

Tenure

2021 2020 2019 2018 2017

26 Binakarya Jaya Abadi Tbk BIKA

6 5 4 3 2

27 Summarecon Agung Tbk

SMRA

6 5 4 3 2

28 Duta Anggada Realty Tbk DART 6 5 4 3 2

29 Pakuwon Jati Tbk PWON 5 4 3 2 1

30 Maha Propeti Indonesia MPRO

4 3 2 1 3

31 Urban Jakarta Propertindo URBN

4 3 2 1 3

Perdana Gapura Prima

Tbk GPRA

6 5 4 3 2

Gowa Makassar Tourism Development Tbk

GMTD

6 5 4 3 2

34 Bumi Citra Permai Tbk BCIP 4 3 2 1 1

Suryamas Dutamakmur

Tbk SMDM

6 5 4 3 2

36 Roda Vivatex Tbk RDTX 5 4 3 2 1

37 Alam Sutera Realty Tbk ASRI

6 5 4 3 2

Ristia Bintang Mahkota

Sejati Tbk RBMS 6 5 4 3 2

Indonesia Prima Property

Tbk OMRE

6 5 4 3 2

Pikko Land Developments

Tbk RODA

5 4 3 2 1

41 Trimitra Propertindo Tbk LAND 4 3 2 1 3

42 Greenwood Sejahtera Tbk GWSA 4 3 2 1 2

Bhuwanatala Indah

Permai Tbk BIPP

2 1 1 3 2

44 Puradelta Lestari Tbk DMAS 6 5 4 3 2

45 Nirvana Development Tbk NIRO

6 5 4 3 2

LAMPIRAN 5. DATA TANGGAL PUBLIKASI

No Perusahaan Property &

Real Estate KODE

Tanggal Publikasi

2021 2020 2019 2018 2017

1 intiland Development Tbk DILD

26-Apr-22 29-Apr-21 24-Apr-20 26-Mar-19 24-Apr-18 2 Metro Realty Tbk MTSM

25-Mar-22 26-Mar-21 18-May-20 25-Mar-19 23-Mar-18 3

Plaza Indonesia Realty

Tbk PLIN

31-Mar-22 31-Mar-21 27-Mar-20 29-Mar-19 12-Mar-18 4 Moderland Realty Tbk MDLN

22-Apr-22 28-May-21 08-Apr-20 28-Mar-19 15-Feb-18 5 Ciputra Development Tbk CTRA

14-Apr-22 13-Apr-21 08-Apr-20 27-Mar-19 28-Mar-18 6 Jaya Real Property Tbk JRPT

26-Mar-22 26-Mar-21 20-Mar-20 20-Mar-19 20-Mar-18 7 Duta Pertiwi Tbk DUTI

24-Feb-22 04-Jan-21 01-Apr-20 01-Mar-19 14-Feb-18 8 Pudjiaji Prestige Tbk PUDP

08-Apr-22 27-Apr-21 20-Mar-20 21-Mar-19 20-Feb-18 9

Kawasan Industri

Jababeka Tbk KIJA 26-Apr-22 29-Mar-21 15-Apr-20 27-Mar-19 27-Mar-18 10 Lippo Karawaci Tbk LPKR

22-May-22 22-May-21 22-May-20 01-Mar-19 04-Apr-18 11 Lippo Cikarang Tbk LPCK

05-May-22 05-May-21 20-May-20 01-Mar-19 04-Apr-18 12 Sentul City Tbk BKSL 26-Apr-22 15-Jun-21 30-Apr-20 27-Mar-19 22-Mar-18 13

Fortune Mate Indonesia

Tbk FMII

25-Apr-22 28-May-21 22-May-20 22-Mar-19 21-Mar-18 14 Bukit Darmo Property Tbk BKDP

09-May-22 03-May-21 30-Mar-20 18-Mar-19 15-Mar-18 15 Bekasi Asri Pemula Tbk BAPA 18-Apr-22 05-May-21 22-May-20 28-Mar-19 01-Mar-18 16 Bumi Serpong Damai Tbk BSDE

02-Mar-22 15-Mar-21 12-Mar-20 11-Feb-19 14-Feb-18 17

Metropolitan Kentjana

Tbk MKPI

05-Apr-22 18-Mar-21 28-Feb-20 28-Feb-19 28-Feb-18 18

Agung Podomoro Land

Tbk APLN 05-Apr-22 23-Apr-21 30-Apr-20 28-Mar-19 27-Mar-18 19

Megapolitan

Developments Tbk EMDE

21-Apr-22 30-Apr-21 11-Mar-20 22-Mar-19 09-Mar-18 20 Metropolitan Land MTLA

31-Mar-22 06-Apr-21 08-Apr-20 01-Apr-19 28-Mar-18 21

Bekasi Fajar Industrial

Estate Tbk BEST

26-Mar-22 26-Mar-21 27-Feb-20 18-Mar-19 07-Mar-18 22

Aksara Global

Development Tbk GAMA

09-May-22 31-May-21 27-May-20 29-Mar-19 29-Mar-18 23

City Retail Developments

Tbk NIRO

09-May-22 27-May-21 23-Apr-20 29-Mar-19 28-Mar-18 24

Agung Semesta

Sejahtera Tbk TARA 25-Apr-22 31-May-21 11-May-20 28-Mar-19 29-Mar-18 25

Mega Manunggal

Property Tbk MMLP

28-Apr-22 02-Aug-21 31-Mar-20 29-Mar-19 29-Mar-18

No Perusahaan Property &

Real Estate KODE

Tanggal Publikasi

2021 2020 2019 2018 2017

Binakarya Jaya Abadi

Tbk BIKA 26-Apr-22 29-May-21 27-Mar-20 27-Mar-19 23-Mar-18

27 Summarecon Agung Tbk

SMRA

24-Mar-22 31-Mar-21 26-Mar-20 26-Mar-19 26-Mar-18 28 Duta Anggada Realty Tbk DART

06-Apr-22 5/10/2021 30-Jun-20 28-Mar-19 27-Mar-18 29 Pakuwon Jati Tbk PWON

31-Mar-22 08-Apr-21 09-May-20 25-Mar-19 19-Mar-18 30 Maha Propeti Indonesia MPRO

28-Apr-22 26-Jul-21 08-Apr-20 22-Mar-19 23-Mar-18 31

Urban Jakarta

Propertindo URBN

28-Apr-22 30-Mar-21 05-Mar-20 01-Mar-19 19-Mar-18 32

Perdana Gapura Prima

Tbk GPRA

22-Apr-22 27-May-21 27-Apr-20 20-Mar-19 09-Mar-18

Gowa Makassar Tourism Development Tbk

GMTD

29-Mar-22 23-Apr-21 09-Apr-20 12-Feb-19 19-Feb-18 34 Bumi Citra Permai Tbk BCIP 25-Apr-22 24-May-21 30-Apr-20 29-Mar-19 29-Mar-18 35

Suryamas Dutamakmur

Tbk SMDM

15-Mar-22 08-Mar-21 06-Mar-20 08-Mar-19 23-Feb-18 36 Roda Vivatex Tbk RDTX 21-Apr-22 28-Apr-21 23-Mar-20 20-Mar-19 23-Mar-18 37 Alam Sutera Realty Tbk ASRI

29-Mar-22 05-Apr-21 03-Apr-20 25-Mar-19 15-Mar-18 38

Ristia Bintang Mahkota

Sejati Tbk RBMS

25-Mar-22 31-Mar-21 26-Mar-20 19-Mar-19 20-Mar-18 39

Indonesia Prima Property

Tbk OMRE

28-Apr-22 31-May-21 30-May-20 27-Mar-19 28-Mar-18 40

Pikko Land

Developments Tbk RODA

14-Apr-22 17-May-21 28-May-20 26-Mar-19 28-Mar-18 41 Trimitra Propertindo Tbk LAND

20-Apr-22 30-Apr-21 02-Apr-20 22-Mar-19 09-Mar-18 42

Greenwood Sejahtera

Tbk GWSA

27-Apr-22 28-Apr-21 29-Apr-20 28-Mar-19 28-Mar-18 43

Bhuwanatala Indah

Permai Tbk BIPP 07-Apr-22 25-May-21 30-Apr-20 28-Mar-19 19-Mar-18 44 Puradelta Lestari Tbk DMAS

24-Feb-22 10-Feb-21 12-Feb-20 15-Feb-19 14-Feb-18 45

Nirvana Development

Tbk NIRO

24-Feb-22 27-May-21 23-Apr-20 29-Mar-19 28-Mar-18

LAMPIRAN 6. DATA OPINI AUDIT

No Perusahaan Property & Real

Estate KODE

Opini Audit

2021 2020 2019 2018 2017

1 intiland Development Tbk DILD 0 1 1 1 1

2 Metro Realty Tbk MTSM 1 1 0 1 1

3 Plaza Indonesia Realty Tbk PLIN 1 0 ₁ ₁ ₁

4 Moderland Realty Tbk MDLN 0 0 1 1 1

5 Ciputra Development Tbk CTRA 1 1 1 1 1

6 Jaya Real Property Tbk JRPT 1 1 1 1 1

7 Duta Pertiwi Tbk DUTI 1 1 1 1 1

8 Pudjiaji Prestige Tbk PUDP 0 1 1 1 1

9 Kawasan Industri Jababeka Tbk KIJA 1 1 1 1 1

10 Lippo Karawaci Tbk LPKR 1 1 0 0 1

11 Lippo Cikarang Tbk LPCK 1 0 1 1 1

12 Sentul City Tbk BKSL 1 0 1 1 1

13 Fortune Mate Indonesia Tbk FMII 1 1 1 1 1

14 Bukit Darmo Property Tbk BKDP 0 0 0 0 0

15 Bekasi Asri Pemula Tbk BAPA 0 0 1 1 1

16 Bumi Serpong Damai Tbk BSDE 1 1 1 1 1

17 Metropolitan Kentjana Tbk MKPI 1 1 1 1 1

18 Agung Podomoro Land Tbk APLN 0 1 0 1 1

19 Megapolitan Developments Tbk EMDE 1 0 1 1 1

20 Metropolitan Land MTLA 1 1 1 1 1

Bekasi Fajar Industrial Estate

Tbk BEST 0 0 1 1 1

22 Aksara Global Development Tbk GAMA 0 1 1 1 1

23 City Retail Developments Tbk NIRO 1 1 1 1 1

24 Agung Semesta Sejahtera Tbk TARA 1 1 1 1 1

25 Mega Manunggal Property Tbk MMLP 1 0 1 1 1

26 Binakarya Jaya Abadi Tbk BIKA 1 0 0 0 0

No Perusahaan Property & Real

Estate KODE

Opini Audit

2021 2020 2019 2018 2017

27 Summarecon Agung Tbk

SMRA

1 1 1 1 1

28 Duta Anggada Realty Tbk DART 0 0 0 1 1

29 Pakuwon Jati Tbk PWON 1 1 1 1 1

30 Maha Propeti Indonesia MPRO 1 1 1 0

31 Urban Jakarta Propertindo URBN 1 1 1 1 1

32 Perdana Gapura Prima Tbk GPRA 1 1 1 1 1

Gowa Makassar Tourism Development Tbk

GMTD

1 1 0 1 1

34 Bumi Citra Permai Tbk BCIP 1 1 1 1 1

35 Suryamas Dutamakmur Tbk SMDM 1 1 1 1 1

36 Roda Vivatex Tbk RDTX 1 1 1 1 1

37 Alam Sutera Realty Tbk ASRI 1 0 1 1 1

Ristia Bintang Mahkota Sejati

Tbk RBMS 1 0 1 1 1

39 Indonesia Prima Property Tbk OMRE 1 1 0 1 0

40 Pikko Land Developments Tbk RODA 1 0 0 1 1

41 Trimitra Propertindo Tbk LAND 1 0 1 1 1

42 Greenwood Sejahtera Tbk GWSA 1 0 1 1 1

43 Bhuwanatala Indah Permai Tbk BIPP 1 1 0 0 0

44 Puradelta Lestari Tbk DMAS 1 1 1 1 1

45 Nirvana Development Tbk NIRO 1 1 1 1 1

LAMPIRAN 7. DATA AUDIT DELAY

No Perusahaan Property &

Real Estate KODE

Audit Delay

2021 2020 2019 2018 2017

1 intiland Development Tbk DILD

116 119 115 85 114

2 Metro Realty Tbk MTSM

84 85 139 84 82

Plaza Indonesia Realty

Tbk PLIN

90 90 87 88 71

4 Moderland Realty Tbk MDLN

112 148 99 87 46

5 Ciputra Development Tbk CTRA

104 103 99 86 87

6 Jaya Real Property Tbk JRPT

85 85 80 79 79

7 Duta Pertiwi Tbk DUTI

55 4 92 60 45

8 Pudjiaji Prestige Tbk PUDP

98 117 80 80 51

Kawasan Industri

Jababeka Tbk KIJA

116 88 106 86 86

10 Lippo Karawaci Tbk LPKR

142 142 143 60 94

11 Lippo Cikarang Tbk LPCK

125 125 141 60 94

12 Sentul City Tbk BKSL

116 166 121 86 81

Fortune Mate Indonesia

Tbk FMII

115 148 143 81 80

14 Bukit Darmo Property Tbk BKDP

129 123 90 77 74

15 Bekasi Asri Pemula Tbk BAPA

108 125 143 87 60

16 Bumi Serpong Damai Tbk BSDE

61 74 72 42 45

17 Metropolitan Kentjana Tbk MKPI

95 77 59 59 59

Agung Podomoro Land

Tbk APLN

95 113 121 87 86

Megapolitan

Developments Tbk EMDE

111 120 71 81 68

20 Metropolitan Land MTLA

90 96 99 91 87

Bekasi Fajar Industrial

Estate Tbk BEST

85 85 58 77 66

Aksara Global

Development Tbk GAMA

129 151 148 88 88

City Retail Developments

Tbk NIRO

129 147 114 88 87

Agung Semesta Sejahtera

Tbk TARA

115 151 132 87 88

No Perusahaan Property &

Real Estate KODE

Audit Delay

2021 2020 2019 2018 2017

Mega Manunggal Property

Tbk MMLP

118 214 91 88 88

26 Binakarya Jaya Abadi Tbk BIKA

116 149 87 86 82

27 Summarecon Agung Tbk

SMRA

83 90 86 85 85

28 Duta Anggada Realty Tbk DART

96 130 182 87 86

29 Pakuwon Jati Tbk PWON

90 98 130 84 78

30 Maha Propeti Indonesia MPRO

118 207 99 81 82

31 Urban Jakarta Propertindo URBN

118 89 65 60 78

Perdana Gapura Prima

Tbk GPRA

112 147 118 79 68

Gowa Makassar Tourism Development Tbk

GMTD

88 113 100 43 50

34 Bumi Citra Permai Tbk BCIP

115 144 121 88 88

Suryamas Dutamakmur

Tbk SMDM

74 67 66 67 54

36 Roda Vivatex Tbk RDTX

111 118 83 79 82

37 Alam Sutera Realty Tbk ASRI

88 95 94 84 74

Ristia Bintang Mahkota

Sejati Tbk RBMS

84 90 86 78 79

Indonesia Prima Property

Tbk OMRE

118 151 151 86 87

Pikko Land Developments

Tbk RODA

104 137 149 85 87

41 Trimitra Propertindo Tbk LAND

110 120 93 81 68

42 Greenwood Sejahtera Tbk GWSA

117 118 120 87 87

Bhuwanatala Indah Permai

Tbk BIPP

97 145 121 87 78

44 Puradelta Lestari Tbk DMAS

55 41 43 46 45

45 Nirvana Development Tbk NIRO

55 147 114 88 87

LAMPIRAN 8. ANALISIS DESKRIPTIF

Descriptives

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

Tenure Audit 225 1.00 6.00 3.2044 1.54197

Opini Audit 225 .00 1.00 .7911 .40742

Ukuran Perusahaan 225 25.66 31.75 29.2071 1.37023

Profitabilitas 225 -38.21 27.85 2.0996 6.01873

Audit Delay 225 4.00 214.00 95.9156 29.78265

Valid N (listwise) 225

LAMPIRAN 9. UJI ASUMSI KLASIK

NPar Tests

One-Sample Kolmogorov-Smirnov Test

Unstandardized Residual

N 225

Normal Parameters^a,b Mean 0E-7

Std. Deviation 26.33148947 Most Extreme Differences

Absolute .090

Positive .090

Negative -.038

Kolmogorov-Smirnov Z 1.349

Asymp. Sig. (2-tailed) .052

a. Test distribution is Normal.

b. Calculated from data.

Model Summary^b

Model R R Square Adjusted R

Square

Std. Error of the Estimate

Durbin-Watson

1 .467^a .218 .204 26.56979 1.869

a. Predictors: (Constant), Profitabilitas, Ukuran Perusahaan, Tenure Audit, Opini Audit b. Dependent Variable: Audit Delay

Coefficients^a

Model Unstandardized

Coefficients

Standardized Coefficients

t Sig. Collinearity Statistics

B Std. Error Beta Toleranc

VIF

(Constant) 139.295 38.833 3.587 .000

Tenure Audit 3.483 1.223 .180 2.849 .005 .887 1.128

Opini Audit -14.421 5.155 -.197 -2.798 .006 .715 1.399

Ukuran

Perusahaan -1.383 1.354 -.064 -1.022 .308 .916 1.092

Profitabilitas -1.305 .360 -.264 -3.621 .000 .670 1.492

a. Dependent Variable: Audit Delay

Charts

Dalam dokumen PENGARUH TENURE AUDIT, OPINI AUDIT, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AUDIT DELAY ( Studi Empiris Pada Perusahaan Sub Sektor Property Dan Real Estate Di Bursa Efek Indonesia dari tahun 2017 – 2021 ) (Halaman 74-97)