UPI YPTK Journal of Business and Economics
Vol. 6 No. 3 (2021): September 2021

Influence Financial Distress, Firm Size, and Leverage on Audit Delay with Auditor Reputation as Moderating Variable

Hasmaynelis Fitri (Universitas Putra Indonesia YPTK)
Dessy Haryani (Universitas Putra Indonesia YPTK)
Ramdani Bayu Putra (Universitas Putra Indonesia YPTK)
Sri Annisa (Universitas Putra Indonesia YPTK)

Article Info

Publish Date
01 Sep 2021

Abstract

This study aims to examine how much influence Financial Distress, company size, and Leverage have on Audit Delay with Auditor Reputation as a Moderating Variable in All Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 Period. Sampling in the study using the method of purposive sampling obtained 32 companies with a research period of 5 years. The analytical method used in this study is panel data regression analysis with Fixed Effect estimation results using Eviews 9. The results showed that financial distress partially had a positive effect, company size partially had a positive and significant effect on audit delay, while leverage had a positive effect on audit delay.

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Journal Info
UPI YPTK Journal of Business and Economics
Website

Abbrev

jbe

Publisher

Universitas Putra Indonesia YPTK Padang

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

UPI YPTK Journal of Business and Economics is a peer reviewed journal published by Universitas Putra Indonesia, YPTK, Padang West Sumatera, Indonesia. The journal publishes original works that advance knowledge of theory, practice and research in the area of management including Accounting, ...