KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 4 (2022): Kalbisiana

Pengaruh Profitabilitas, Likuiditas dan Opini Audit Terhadap Kualitas Audit dengan Kualitas Audit sebagai Variabel Pemoderasi

Ferreriano Joseph Riantio Wadhi (Institut Teknologi dan Bisnis Kalbis)
Budi Kurniawan (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
02 Dec 2022

Abstract

This study aims to examine the effect of profitability, liquidity, and audit opinion on audit delay with audit quality as a moderating variable. The sample used in this study is a manufacturing company that is consistently listed on the Indonesia Stock Exchange in the 2015-2019 period, with a total sample of 63 companies using the purposive sampling method with the data analysis method using the panel data regression method. The results of this study indicate that profitability has no effect on audit delay, liquidity has no effect on audit delay, audit opinion has no effect on audit delay, audit quality is able to moderate profitability on audit delay and quality is not able to moderate liquidity and audit opinion on audit delay.

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Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...