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All Journal Jurnal Pendidikan Ekonomi (JUPE) Jurnal Akuntansi Profesi Owner : Riset dan Jurnal Akuntansi Journal of Economic, Management, Accounting and Technology (JEMATech) Gorontalo Accounting Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan MES: Journal of Mathematics Education and Science Global Financial Accounting Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Marine Kreatif Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian kepada Masyarakat An Idea Health Journal Dirgamaya: Jurnal Manajemen dan Sistem Informasi Jurnal Minfo Polgan (JMP) Journal Of Human And Education (JAHE) Jurnal Cakrawala Ilmiah Journal of Innovation Research and Knowledge MINERAL E-Jurnal Manajemen Trisakti School of Management (TSM) Economics and Business Journal Jurnal Keuangan dan Bisnis Nexus Synergy: A Business Perspective JOEEL (Journal of English Education and Literature) Pallangga: Journal of Agriculture Science and Research Jurnal Ilmiah Mahasiswa & Penelitian Keperawatan
Serly, Serly
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Journal : EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)

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Pengaruh Karakteristik Perusahaan dan Auditor terhadap Keterlambatan Audit dengan Kualitas Audit sebagai Variabel Moderasi Susanto, Androni; Serly, Serly; Karen, Karen
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 3 (2024): February 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i3.4762

Abstract

This research was conducted to determine the influence of company and auditor characteristics on audit report lag, moderated by audit quality. The population in this study is all consumer cyclicals and non-cyclicals sector companies listed on the IDX for the period 2018 to 2022. Purposive sampling technique is one of the techniques used when determining the sample, and there are 151 entities that meet the criteria that have been determined with a period of five years, so the number of samples produced was 755 samples. Then there are 74 outlier data that will be deleted, so the total 681 samples were tested in this research. The Moderating Regression Analysis (MRA) method was used to analyze the data in this research. The results of this research indicate that audit committee effectiveness, auditor reputation, accounting complexity, and financial condition do not significantly influence audit report lag. Profitability has a significant negative effect and audit tenure has a significant positive effect on audit report lag. Audit quality unable to moderate the influence of the independent variable on the dependent variable.
Co-Authors Abin, Rais Abri Abri, Abri Agfiyani, Acik Ako, Ayu Syarbani Amirudin Amirudin Anita Anita Anwar Anwar Ariadi, Deni Arif Maulana Yusuf Aritonang, Julius Dermawan Arrafif, Rifqi Asdar, Faisal Aseanty, Deasy Bryan, Gaffrendo Budi Harsono Chai, Silvia Revalina Dea Tiara Monalisa Butar-Butar Delnecca, Delnecca Desi Desi, Desi Deudeu Durrotunafisah Dina Hartini Endang Setyawati Hisyam, Endang Setyawati Fedelia, Jeslyn Fitri Anggriani Gebril, Steven Gizella, Gizella Golan Hasan, Golan Grace Evelyn Gustiara Irawan Gustiara, Gustiara Harahap, Nurajdina Herwed Nelson Hodairiyah, Hodairiyah Ilham Ilham Ilyas, Halmina Indaryono Indaryono, Indaryono Iqlima, Iqlima Iqlima, Nur Alniz Irja, Mhd Irmawaty, Irmawaty Jasmine, Jasmine Javita, Javita Jennifer Jennifer Jennyfer, Jennyfer Jolinna, Cindy Karen Karen Karmini, Resti Khoh, Azan Kinadi, Febriana Liyanti, Fanny Desmita Malay, Irvan Melyana Melyana Mohammad Candra MUHAMMAD RIZAL Muzakkir Muzakkir Natalya, Natalya Nayottama, Vicky Nelson Neng Lia Natalia Pane, Kiki Candra Pohan, Syahrial Hasanuddin Purwianti , Lily Putri, Adriyana Putri, Fransiska Minerva Qadri, Rizni Aulia Ramadana, Mariska Ray Suryadi, Ray Rico, Rico Rostiani, Yeny Safna, Safna Sarfilianty Anggiani, Sarfilianty SEPTA HARYANTI, DENNY Septiany, Sheila Sitorus, Indra Benny Siva Salsabila Sugianto Sugianto Suryati Suryati Susanto, Androni Tabitha Amelia Tang, Sukiantono Tiffany, Tiffany Tio, Collin Veblyn, Veblyn Velicia, Paula Verona, Naza Viasco, David Candra Viviany, Viviany William William Willim, Raymond Wirdan Fauzi Rahman Yanni, Yanni Yayuk Apriyanti, Yayuk Yuliani, Nova Yumi Dian Yumi Yumi Zain, M. Rafli Zarini, Irma