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All Journal Journal of Innovation in Business and Economics
Stephanus Dwiarso Utomo
Faculty of Economics and Business, Universitas Dian Nuswantoro, Semarang
Economics, Econometrics & Finance

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Audit Delay: Case Studies at Conventional Banking in Indonesia Yashinta Putri Wijayanti; Zaky Machmuddah; Stephanus Dwiarso Utomo
Journal of Innovation in Business and Economics Vol. 3 No. 01 (2019): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jibe.v3i01.5714

Abstract

The purpose of this study is to determine the effect of company size and profitability on audit delay with the reputation of the public accounting firm as a moderator. The study was conducted at conventional commercial banks in Indonesia during the 2014-2016 period. The total sample was 34 companies with 102 observations. The sample technique used was purposive sampling the analysis in this study used partial least square with WrapPLS. The results showed that company size and profitability has a significant effect on audit delay. The reputation of public accounting firms did not moderate the company size and profitability on audit delay.
Co-Authors Yashinta Putri Wijayanti Zaky Machmuddah