1Erwin Indriyanto, 2Devi Dwi Rosmalia
1,2Fakultas Ekonomi dan Bisnis, Universitas Nasional
DOI : https://doi.org/10.47191/ijmra/v5-i10-03Google Scholar Download Pdf
ABSTRACT:
This study aims to obtain empirical evidence on the effect of firm size and profitability on audit delay, which is moderated by the reputation of the public accounting firm. The sample in this research is manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange during the 2016-2020 period. Samples were collected by purposive sampling method. A total of 115 samples were obtained. The data used is secondary data that comes from the company's financial statements. Hypothesis testing using multiple regression analysis techniques and Moderated Regression Analysis (MRA). The results of this study indicate that firm size has no effect on audit delay, and profitability has a negative effect on audit delay. This study proves that Public Accounting Firm reputation cannot moderate the relationship between firm size and audit delay, but Public Accounting Firm reputation is able to moderate the relationship between profitability and audit delay.
KEYWORDS:Firm size, profitability, Public Accounting Firm reputation, audit delay.
JEL Classification: M41, M42
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Volume 05 Issue 10 October 2022
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