International Journal of Economics, Business and Accounting Research (IJEBAR)
Vol 4, No 01 (2020): IJEBAR, VOL. 04 ISSUE 01, MARCH 2020

DEBT ON ASSET RATIO, RETURN ON ASSET AND AUDIT OPINION TOWARD RETURN SHARE WITH THE INTERVENING AUDIT DELAY VARIABLE (STUDI IN MANUFACTURED COMPANY REGISTERED IN BEI IN 2015-2017)

Titik Dwiyani (Institute of Economic Science St. Pignatelli Surakarta)
Purnomo Purnomo (Institute of Economic Science St. Pignatelli Surakarta)
Darmanto Darmanto (Unknown)

Article Info

Publish Date
26 Mar 2020

Abstract

The aim of this research is to comprehend whether the DAR, ROA, Audit Opinion variable influenced the return share and whether the intervening audit delay variable is able to moderate the independent variable toward return share. The population and the research sample are 54 manufactured companies which are registered in BEI in 2015-2017. The analysis used is multiple linear regression and path analysis. The result of this research was the evidence that DAR, ROA, and Audit Opinion affected the return share. Meanwhile, path analysis using Audit Delay as intervening variable only moderated the audit opinion variable toward return share. But Audit Delay was not able to moderate DAR, ROA variable toward return share. Keywords: DAR, ROA, Audit Opinion, Audit delay and Return share.

Copyrights © 2020




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
International Journal of Economics, Business and Accounting Research (IJEBAR)
Website

Abbrev

IJEBAR

Publisher

STIE AAS Surakarta

Subject

Economics, Econometrics & Finance

Description

International Journal of Economics, Business, and Accounting Research (IJEBAR) is a peer-reviewed, open access international scientific journal dedicated for rapid publication of high-quality original research articles as well as review articles in all areas of Economics, Business and Accounting. ...