Company Size Moderated Audit Delay Determination on LQ45 Companies on the Indonesia Stock Exchange

Authors

  • Ayunita Ajengtiyas Saputri Mashuri Universitas Pembangunan Nasional Veteran Jakarta
  • Husnah Nur Laela Ermaya Universitas Pembangunan Nasional Veteran Jakarta

DOI:

https://doi.org/10.59141/jrssem.v3i02.187

Keywords:

audit delay; auditor switching; profitability; solvency; auditor quality; company size; LQ 45 IDX

Abstract

This study aims to observe the effect of Auditor switching, profitability, solvency, auditor quality on audit delay and firm size in its ability to moderate the effect of auditor switching, profitability, solvency and auditor quality on audit delay in LQ 45 companies listed on the IDX in the 2016-2018 period as research samples. This research is a quantitative research with multiple linear regression analysis technique and a special application of multiple linear, namely Moderated Regression Analysis (MRA) to measure the moderating variable. The research results obtained are simultaneously the profitability and moderating variables of firm size have an impact on audit delay. Meanwhile, based on the partial test, it shows that (1) Auditor switching has no a significant effect on audit delay (2) Profitability has a significant effect on audit delay, (3) Solvency has no a significant effect on audit delay, (4) Auditor Quality has no a significant effect on audit delay (5) Company size is not able to moderate the effect of Auditor switching on audit delay (6)Company size is able to moderate the effect of profitability on audit delay, (7) Company size is not able to moderate the effect of solvency. against audit delays (8) Company size is not able to moderate the effect of auditor quality against audit delays

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Published

2022-09-25

How to Cite

Saputri Mashuri, A. A., & Laela Ermaya, H. N. . (2022). Company Size Moderated Audit Delay Determination on LQ45 Companies on the Indonesia Stock Exchange. Journal Research of Social Science, Economics, and Management, 3(2), 531–544. https://doi.org/10.59141/jrssem.v3i02.187

Issue

Vol. 3 No. 2 (2023): Journal Research of Social Science, Economics, and Management

Section

Articles

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Copyright (c) 2022 Ayunita Ajengtiyas Saputri Mashuri, Husnah Nur Laela Ermaya

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