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

The Effect of Firm Size and Profitability on Audit Delay Mediated by Audit Quality Ersyi Syaula; Helmi Yazid; Muhamad Taqi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i3.2250

Abstract

This study aims to determine the effect of firm size and profitability on audit delay which is mediated by audit quality, and to determine whether audit quality can mediate the relationship between firm size and profitability on audit delay. The type of research used is quantitative. The number of samples in this study were 46 companies. The data collection technique uses secondary data in the form of annual financial reports for the manufacturing sector for the 2017-2021 period which are listed on the Indonesia Stock Exchange. The analysis technique uses SEM-PLS analysis. Company Size and Profitability have an effect on Audit Delay. As well as audit quality can mediate the relationship between Firm Size and Profitability on Audit Delay.
Co-Authors Aan Khurosani Abbas, Dirvi Surya Agus Mulyono Agus Sholikan Yulianto Agus Sholikhan Yulianto Agus Sholikhan Yulianto Ajeng Hartati Aldo Devano Alfina Bunga Assyaukanie Alfina Bunga Assyaukanie Alifia Nuraeni Mardini Alifia Nuraeni Mardini Amsori Mahsusi Amsori Mahsusi Ayaturohman Ayaturohman Ayu Regina Cahyawati Bastian, Elvin Bastian, Elvin Dadan Darmawan Dadan Ramdhani Daning Ayu Ningsih Dhani Wirianto Dilla Ayu Ristanti Dilla Ayu Ristanti Dzakiyyah Huuriyatun Nisah Elvin Bastian Enang Sumarna Ersyi Syaula Ewing Yuvisa Ibrani Fadya Aprilia Farasya Nabila Farhah Kamylya Rahmah Fikri Widyansyah Fikri Widyansyah Firdaus, Dodi Fitriyah Nurhidayah Gina Mega Dwi Cahya Haerul Ikhsan Hangtuah, Frenky Yosua Hasna Maharani Hesti Widyani Hesti Widyani Iis Ismawati Iis Sobariah Imam Abu Hanifah Ismawati, Iis Lia Uzliawati Lindawati Lindawati Marsha Azzahra Meilani Sri Ayuningsih Meutia Meutia Mochamad Naufal Alawiyansyah Muhamad Habib Anwar Fatwari Muhamad Habib Anwar Fatwari Muhamad Taqi Muhammad Annas Sudadi Muhammad Hafizh Fauzan Muhammad Hafizh Fauzan Muhammad Taqi Nasrullah, Nasrullah Neneng Fathiah Nesih Nesih Nuke Nugraha Nurhaelis, Elis Nusroh Milati Olivia Monica Putri Mutira Qodriyat, Yodi Ero Ramdhani, Dadan Ratih Purnamasari Rohmanullah, Ido Roza Mulyadi Sanusi, Fauji Selfi Maharani Siti Hartati Itaqi Taqi, Muhamad Tinka Vedyra Jotha Tisna Wahyu Vernanda Tri Lestari Tubagus Ismail Ujang Sutisna Ulfa Khairunnisa Vatya Almanda Putri Wawan Ichwanudin Wiyantoro, Lili Sugeng Wiyantoro, Lili Sugeng Yan, Chen Yanti Yanti Yeni Anggriani Yunita Sari Zahroh Atiqah