Soedirman Accounting, Auditing and Public Sector Journal
Vol 1 No 2 (2022): SOEDIRMAN ACCOUNTING, AUDITING & PUBLIC SECTOR

The Influence of Company Performance on Audit Delay with Public Accounting Firm Quality as the Moderating Variable

Elsa Saphira Evani (Jenderal Soedirman University)
Dewi Susilowati (Jenderal Soedirman University)
Widyahayu Warmmeswara Kusumastati (Jenderal Soedirman University)

Article Info

Publish Date
02 Dec 2022

Abstract

This research aims to find the influence of company performance on audit delay with public accounting firm quality as the moderating variable. Sample used are consumer goods sector companies that have been listed on the IDX from 2019 to 2020. Data are data from 70 companies listed on Indonesia Stock Exchange. The results of this study indicate that: profitability has a significant negative effect on audit delay, solvency has a significant negative effect on audit delay, quality of Public Accounting Firms cannot moderate the effect of profitability on audit delay, and quality of Public Accounting Firms cannot moderate the effect of solvency on audit delay.

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Journal Info
Soedirman Accounting, Auditing and Public Sector Journal
Website

Abbrev

saap

Publisher

Universitas Jenderal Soedirman

Subject

Economics, Econometrics & Finance

Description

Soedirman Accounting, Auditing and Public Sector Journal (SAAP) is a peer-reviewed journal published by the Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman twice a year (June and December). SAAP aims to publish articles in the field of accounting, ...