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All Journal Riset Akuntansi dan Keuangan Indonesia JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Kompartemen : Jurnal Ilmiah Akuntansi Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Agritech: Jurnal Fakultas Pertanian Universitas Muhammadiyah Purwokerto Muhammadiyah Riau Accounting and Business Journal Journal of Economics Research and Social Sciences ADPEBI International Journal of Business and Social Science Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Journal of Finance and Business Digital (JFBD) Media Ekonomi Asian Journal of Management Analytics Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat
Sri Wahyuni
Department Of Accounting, Faculty Of Economics And Business, Universitas Muhammadiyah Purwokerto
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

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Journal : JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)

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Determining Factors of Audit Delay With Audit Quality as a Moderating Variable Nabila Khansa Mahira; Sri Wahyuni; Eko Haryanto; Siti Nur Azizah
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2439

Abstract

Audit delay is a critical aspect in the realm of financial auditing, reflecting the time lapse between the end of a financial reporting period and the completion of the audit. This delay can be influenced by various factors. Understanding these determinants is crucial for improving the effectiveness and timeliness of audit processes. This research aims to analyze the influence of Profitability, Liquidity and Leverage on Audit Delay using Audit Quality as a moderating variable. This research is quantitative research. The sampling technique was purposive sampling and the sample size was 78 company data. The data used is secondary data. Data collection was carried out using documentary data. The analysis techniques in this research are the classic assumption test, F test, determination test, and T test using the SPSS application. The research results show that 1) Profitability has no effect on Audit Delay, 2) Liquidity has no effect on Audit Delay, 3) Leverage has a significant negative effect on Audit Delay, 4) Audit Quality is able to moderate the influence of liquidity and leverage on Audit Delay.
Co-Authors Ani Kusbandiyah Annisa Ilma Hartikasari Azmi Fitriati Dian Anjar Pratiwi Didi Setyono Dwi Fatmah Sari Dwi Winarni Edi Joko Setyadi Eko Haryanto Fyna Maulina Hadi Pramono Hardiyanto Wibowo Herman Felani Kartika Widyasari Lina Puji Lestari Merina Ditya Paramitha Nabila Khansa Mahira Naelati Tubastuvi Ninda Ayu Primadani Novi Dirgantari Novi Dirgantari Nurshahika Agustina Olivia Oktafiana Pratama, Bima Cinintya Pujiharto Pujiharto Reghita Nabilla Shafira Rizka Rahayu Utami Selamet Eko Budi Santoso Siti Nur Azizah Suryo Budi Santoso Tri Wiyana Basuki Trina Romadona Wina Ayu Isnaeni