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All Journal JURNAL AKUNTANSI DAN BISNIS
Ayu Miranti Kusumaningrum
Universitas Sains Dan Teknologi Komputer
Economics, Econometrics & Finance

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PERAN MEDIASI AUDIT TENURE ANTARA UMUR PERUSAHAAN, UKURAN PERUSAHAAN TERHADAP AUDIT DELAY: PERAN MEDIASI AUDIT TENURE ANTARA UMUR PERUSAHAAN, UKURAN PERUSAHAAN TERHADAP AUDIT DELAY Bambang Widjanarko Susilo; Edy Susanto; Ayu Miranti Kusumaningrum; Febryantahanuji Febryantahanuji; Zahra Dinul Khaq; Galuh Aditya; Risma Nurhapsari
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v4i2.787

Abstract

The purpose of the study is to determine and test whether partially the size of the company, the age of the company, is significant to the audit tenure and audit delay and also to test whether the audit tenure is able to mediate the effect of reducing the effect of the relationship between company size, company age and audit delay. Secondary quantitative financial statements of 48 Indonesia Stock Exchange companies in the property and real estate sector. Samples were obtained by 48 companies by purposive sampling. Analysis with path analysis software SPSS v24. The company's age results are the only significant variable to audit delay. While audit tenure, partial company size is not significant to audit delay, and audit tenure cannot increase influence as an intervening variable.
Co-Authors Bambang Widjanarko Susilo Edy Susanto Febryantahanuji Febryantahanuji Galuh Aditya Risma Nurhapsari Zahra Dinul Khaq