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All Journal International Journal of Evaluation and Research in Education (IJERE) E-Jurnal Akuntansi Universitas Udayana Jurnal Ekonomi Jurnal Kelautan Nasional Jurnal Akuntansi Al-Mal:Jurnal Akuntansi dan Keuangan Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Study & Accounting Research Journal Research of Social Science, Economics, and Management
Agustin Fadjarenie
Universitas Mercu Buana
Religion Arts Humanities Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : Dinasti International Journal of Economics, Finance

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The Effect of Profitability, Earnings Per Share And Auditor's Reputation on Audit Delay With Company Size as Moderating Variables in Mining Companies Listed on The IDX Period 2015-2019 Ahmad Raymond Trilaksana; Agustin Fadjarenie
Dinasti International Journal of Economics, Finance & Accounting Vol 2 No 5 (2021): Dinasti International Journal of Economics, Finance & Accounting (November - Dece
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i5.1053

Abstract

This study aims to analyze the effect of profitability, earnings per share and auditor reputation on audit delay by using firm size as a moderator. The study was conducted on 49 mining companies using certain criteria. Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA) were used for data analysis techniques. The results showed that the profitability and reputation of auditors had a significant effect on audit delay, while earnings per share did not. Firm size is also able to be a moderator for profitability and earnings per share on audit delay, while auditor reputation has no effect.
Co-Authors Ahmad Raymond Trilaksana Albert Albert Deden Tarmidi, Deden Dhina Arriyana Dwi Setiawan Leo Nardus Rowa Lewar Lin Oktris Mohammad Khafid Laili Nanda Fatar Julaidi Petrus Paternus Wogo Rahmiyatus Syukra Suryadi Suryadi Wike Handayani Yulia Apni Nur Anisah