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All Journal E-Jurnal Akuntansi Universitas Udayana
Gede Oka Brawida Uthama
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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PERGANTIAN AUDITOR SEBAGAI PEMODERASI PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE PADA AUDIT DELAY Gede Oka Brawida Uthama; Gede Juliarsa
E-Jurnal Akuntansi Vol 17 No 1 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The purpose of this study examines the effect of firm size, profitability, leverage audit delay and change of auditor as moderating profitability and leverage. This study was performed on companies listed in the Indonesia Stock Exchange in 2012, which used a sample of 132 companies using a quantitative approach in the form of associative. Methods of data collection with a non-participant observation and analysis techniques used are Moderate Regression Analysis. Results showed that all results obtained with the hypothesis.
Co-Authors Gede Juliarsa