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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Khasanah Ilmu - Jurnal Pariwisata Dan Budaya Jurnal Akuntansi FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Jurnal Analisa Akuntansi dan Perpajakan Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Equity JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ilmiah Akuntansi dan Finansial Indonesia Kajian Bisnis STIE Widya Wiwaha JURNAL EKONOMI SAKTI (JES) ATESTASI : Jurnal Ilmiah Akuntansi Amnesty: Jurnal Riset Perpajakan Jurnal Akuntansi The Indonesian Journal of Accounting Research JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmu Manajemen Profitability Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Disrupsi Bisnis El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam INVOICE : JURNAL ILMU AKUNTANSI Healthy Journal Jurnal Riset Manajemen dan Bisnis Jurnal Administrasi Kantor Jurnal Akuntansi Keuangan dan Bisnis Jurnal Cakrawala Ilmiah Jurnal Akuntansi Manajerial (Managerial Accounting Journal) As-Syirkah: Islamic Economic & Financial Journal MES Management Journal EXERO : Journal of Research in Business and Economics Media Akuntansi Perpajakan EQUILIBRIUM : JURNAL BISNIS DAN AKUNTANSI (EJBA)
Anita Primastiwi
Universitas Sarjanawiyata Tamansiswa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Jurnal Administrasi Kantor

 1 
Kemampuan Ukuran Perusahaan Memoderasi Determinasi Audit Delay Wisnu Zakaria; Sri Ayem; Anita Primastiwi
JURNAL ADMINISTRASI KANTOR Vol 9 No 1 (2021): Jurnal Administrasi Kantor
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.919 KB) | DOI: 10.51211/jak.v9i1.1620

Abstract

Abstrak: Penelitian ini bertujuan untuk menemukan bukti mengenai pengaruh leverage, complexity of operational, dan kualitas audit terhadap audit delay. Penelitian ini juga menguji apakah ukuran perusahaan dapat memperkuat atau memperlemah pengaruh leverage, complexity of oprasional, dan kualitas audit terhadap audit delay. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2016-2019. Jumlah perusahaan manufaktur yang dijadikan sampel penelitian adalah 41 perusahaan dengan pengamatan selama 4 tahun. Penelitian ini berdasarkan purposive sampling. Total sampel penelitian ini adalah 164 laporan keuangan. Pengujian hipotesis dalam penelitian ini menggunakan teknik analisis regresi berganda dan MRA (Moderated Regression Analysis). Hasil penelitian ini menunjukan bahwa leverage berpengaruh terhadap audit delay. Complexity of operational dan kualitas audit tidak berpengaruh terhadap audit delay. Penelitian ini tidak menemukan bukti bahwa interaksi antara leverage dengan ukuran perusahaan berpengaruh terhadap audit delay sama halnya dengan interaksi antara complexity of oprasional dengan ukuran perusahaan terhadap audit delay. Penelitian ini menemukan bukti mengenai interaksi antara kualitas audit dengan ukuran perusahaan berpengaruh terhadap audit delay. Kata Kunci: leverage, complexity of oprasional, kualitas audit, audit delay, ukuran perusahaan Abstract: This study aims to find evidence regarding the effect of leverage, operational complexity, and audit quality on audit delay. This study also examines whether firm size can strengthen or weaken the effect of leverage, operational complexity, and audit quality on audit delay. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2019 period. The number of manufacturing companies that are used as research samples are 41 companies with 4 years of observation. This research is based on purposive sampling. The total sample of this study is 164 financial statements. Hypothesis testing in this study used multiple regression analysis techniques and MRA (Moderated Regression Analysis). The results of this study indicate that leverage has an effect on audit delay. Operational complexity and audit quality have no effect on audit delay. This study finds no evidence that the interaction between leverage and company size affects audit delay as well as the interaction between operational complexity and company size on audit delay. This study found evidence regarding the interaction between audit quality and company size on audit delay. Keywords: leverage, complexity of oprasional, audit quality, audit delay, company size
Co-Authors Adia Adi Prabowo Afeni Maxuel Agung Sulistio Agung Sulistio Andri Aji Andri Waskita Aji Andri Waskita Aji Ani Suryani Meganingrum Apri Ani Rahayu Aprila Firli Damayanti Desy Tri Inayah Deviena Tanira Devy Putri Milanda Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardhani Diki Sandi Andrian Dita Iswahyuni Diyah Rahayu Elsa Ayu Agustin Elva Latifah Salsabila Fajar Setiya Nuggrahini Febby Gloria Usun Hanisah Hanisah Hanisah, Hanisah Hardo Basuki Hermalia Hermalia Hermina Bafa Hesti Mei Kitna Indra Pratama Khairunnas Khairunnas Khoiril Soleh Nur Widiyanto3 Kinar Yosi Sawitri Luthfia Dita Nistiana Muhammad Hafizh Ilham Muhammad Hafizh Ilham Mukhammad Arifianto Nur Hasna Raden Dwiartono Rafaizan, Rafa Izan Ramadhan, Sahrul Rosina Helisastri Saeful Sahrul Ramadhan Siti Mahmubatun Ainiah Sri Ayem Sri Ayem Sri Indah Ergina Srimpi Yuliani Marpaung Tarsisius angkasa antas Taufan Adi Kurniawan, Taufan Adi Teguh Erawati Teguh Erawati Teguh Erawati Wisnu Zakaria Yulianus Celni Budiarto