Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Shariah Economics
Sisi Nurlaili
UIN Sulthan Thaha Saifuddin Jambi
Religion Economics, Econometrics & Finance Education Social Sciences Other

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

Found 1 Documents
Search

 1 
Pengaruh Fee Audit Dan Audit Tenure Dengan Reputasi Kap Sebagai Variabel Moderasi Terhadap Audit Delay Pada Sub-Sektor Makanan Dan Minuman Yang Terdaftar Di Indeks Saham Syariah Indonesia Tahun 2021–2025 Sisi Nurlaili; Faturahman .; Marissa Putriana
JOURNAL OF SHARIA ECONOMICS Vol 5 No 1 (2023): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v5i1.1393

Abstract

This study aims to analyze the effect of audit Fees and audit Tenure on audit delay, with the reputation of Public Accounting Firms (KAP) as a moderating variable, in food and beverage subsector companies included in the Indonesia Sharia Stock Index (ISSI) during the 2021–2025 period. This study employs a quantitative approach using secondary data obtained from companies’ annual reports and financial statements. The research sample consists of 12 companies with a total of 60 observations. Data analysis was conducted using panel data regression with the Random Effect Model (REM) and Moderated Regression Analysis (MRA). The results show that audit Fees have a negative but insignificant effect on audit delay. Audit Tenure has a negative and significant effect on audit delay. The reputation of the Public Accounting Firm does not moderate the effect of audit Fees on audit delay, while it moderates the effect of audit Tenure on audit delay. These findings indicate that a longer auditor–client relationship may contribute to faster audit completion, while the amount of audit Fees is not a significant factor in determining audit delay. The reputation of the Public Accounting Firm plays a moderating role in the relationship between audit Tenure and audit delay.
Co-Authors Faturahman . Putriana, Marissa