Sasvinorita, Annisa (2023) THE EFFECT OF PROFITABILITY, LEVERAGE, AND COMPANY SIZE ON AUDIT DELAY WITH KAP'S REPUTATION AS A MODERATING VARIABLE. Jurnal Ekonomi, 12 (01). pp. 232-241. ISSN 2721-9879
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Abstract
he period between the issuance of the audit report and the closing date of the financial year is called the audit delay. This study examines the effect of Profitability, Leverage and Firm Size on Audit Delay with the Reputation of Public Accountant Firm as the moderating variable. The object of this research is the LQ-45 companies have listed on the Indonesia Stock Exchange in 2017-2021. This research uses purposive sampling method which is used to determine the research sample. This sample consists of 27 companies for five years with 135 observations. The type of data used is secondary data in the form of company financial statements. The data analysis technique used is Moderated Regression Analysis. The results of this study indicate that Profitability has a negative effect on Audit Delay, while Leverage and Firm Size have a positiveeffect. KAP reputation is proven to moderate the influence of Profitability, Leverage and Firm Size on Audit Delay.
Item Type: | Article |
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Subjects: | H Social Sciences > HB Economic Theory |
Divisions: | Artikel > Ekonomi |
Depositing User: | Miss Rahma Rahmawati |
Date Deposited: | 03 Jan 2024 02:48 |
Last Modified: | 03 Jan 2024 02:56 |
URI: | http://repository.unas.ac.id/id/eprint/9330 |
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