Journal of Culture Accounting and Auditing
Vol 1 No 1 (2022)

Pengaruh Profitabilitas, Opini Audit, Ukuran Perusahaan terhadap Audit Delay dengan Good Corporate Governance Sebagai Variable Moderating

Mohammad Fajar Ruddin (Universitas Muhammadiyah Gresik)
Suwarno Suwarno (Universitas Muhammadiyah Gresik)

Article Info

Publish Date
14 Jul 2022

Abstract

This study aims to test Profitability, Audit Opinion, Firm Size on Audit Delay and the moderating role of Good Corporate Governance (GCG). The method of collecting data is purposive sampling on companies listed on the Indonesia Stock Exchange platform for the period 2018-2020. Profitability was tested using the ratio of return on assets, while good corporate governance was measured using the ASEAN CG Scorecard. The results showed that profitability had an effect on audit delay and good corporate governance was able to moderate this relationship significantly. However, firm size and audit opinion have no effect on audit delay and good corporate governance is not able to moderate this relationship.

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Journal Info
Journal of Culture Accounting and Auditing
Website

Abbrev

jcaa

Publisher

Universitas Muhammadiyah Gresik

Subject

Economics, Econometrics & Finance Social Sciences

Description

This Journal Focus on the research of Culture Accounting, Financial Accounting, Shariah Accounting, Behavioral Accounting, Management Accounting, Auditing, and Accounting Information System. ...