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

This study was conducted to determine the effect of Earning Per Share and DebtTo Equity Ratio on Audit Delay in property companies listed Indonesia Stock Exchange 2017-2021. The sampling method uses Purposive Sampling with a quantitative approach. data analysis methods carried out include: (1) Descriptive statistics, (2) Testing classical assumptions, (3) Multiple linear regression analysis. (4) Double correlation test (5) Coefficient Determination. (6) Test Hypothesis (t-test F-test).Based partial results, it shows that earnings per share have an Delay, debt quity ratio has no Real Estate Property Sector Companies Listed In simultaneous testing, together affect percentage contribution is 17.7%, while remaining 82.3% can be explained by other factors not examined this