Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal EBSJ
Arief Himawan Dwi Nugroho
Universitas Stikubank
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
An Empirical Review of Audit Delay : Firm Size as Moderating Variable Ardiani Ika Sulistyawati; Willyanto Kartiko Kusumo; Arief Himawan Dwi Nugroho; Hernandi Julius
Economics and Business Solutions Journal Vol. 9 No. 2 (2025): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v9i2.12048

Abstract

This study aims to investigate the influence of auditor quality and company profitability on audit delay, with company size serving as a moderating variable. A quantitative research approach is employed, utilizing audited financial report data from manufacturing firms listed on the Indonesia Stock Exchange for the period 2021 to 2023. The sample is selected using a purposive sampling technique, comprising 127 companies over a three-year observation period, resulting in a total of 381 observations. The analysis is conducted using multiple regression and moderated regression analysis (MRA), processed with SPSS version 25. The findings reveal that auditor quality does not significantly affect audit delay, whereas profitability and company size exert a significant influence on audit delay. Furthermore, company size does not moderate the relationship between auditor quality and profitability on audit delay
Co-Authors Ardiani Ika Sulistyawati Hernandi Julius Willyanto Kartiko Kusumo