Article Per Year (5 Year)
p-Index From 2020 - 2025
1.633
P-Index
This Author published in this journals
All Journal Jurnal Teknik Sipil Jurnal Muara Sains, Teknologi, Kedokteran dan Ilmu Kesehatan CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Peternakan Lingkungan Tropis The International Journal of Medical Science and Health Research
Stefanus, Stefanus
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)

 1 
PENGARUH PROFITABILITAS, SOLVABILITAS, LEVERAGE DAN OPINI AUDITOR TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Stefanus, Stefanus; Wijaya, I Nyoman Agus
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5783

Abstract

This study examines how factors such as profitability, solvency, leverage, and auditor opinion affect audit delay, with firm size considered as a moderating variable. A quantitative research method was employed, focusing on entities listed in the IDX 80 index on the Indonesian stock exchange during the 2021–2023 period. For statistical analysis, moderated regression analysis was conducted using IBM SPSS Statistics version 26. The study's findings reveal that: (1) Profitability and leverage have a significant negative effect on audit delay; (2) Solvency has a significant positive effect on audit delay; (3) Auditor opinion has no significant effect on audit delay; (4) Firm size significantly moderates the effect of profitability and leverage on audit delay; (5) Firm size weakens the influence of solvency and auditor opinion on audit delay; (6) Firm size does not moderate the effect of auditor opinion on audit delay.
Co-Authors Aditya Aditya Andhika Andhika, Andhika Andri Irfan Rifai Elsa Tri Mukti Heri Azwansyah Ibrahim Ibrahim Komala Erwan Lutfiansyah, Yopi Nasrun Nasrun Slamet Widodo Taufan Purwokusumaning Daru, Taufan Purwokusumaning Vanessa Vanessa Wijaya, I Nyoman Agus