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PE NGA RUH UK URA N P ER USAHA A N PRO F IT AB I LI TAS SOLVAB IL I TAS K OM ITE AUD I T OPI N I AUD I T DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT D E L A Y P A D A P E R U S A H A A N P R O P E R T Y D A N R E A L E S T A T E Y A N G T E R D A F T A R D I B U R S A E F E K I N D O N E S I A ( B EI) TA HUN 20 1 7- 20 20

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