Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : JURNAL EKOBIS DEWANTARA

THE ROLE OF AUDIT TENURE IN MODERATING AUDIT DELAY FACTORS stefanny, Stefanny; Muhsin; Astarani, Juanda
JURNAL EKOBIS DEWANTARA Vol 8 No 3 (2025): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ed_en.v8i3.4633

Abstract

This study examines the effect of financial distress, KAP size, and profitability on audit delay, with audit tenure as a moderating variable, in energy sector companies listed on Indonesia Stock Exchange (IDX) from 2019 to 2023. Data was obtained from the financial statements of 19 main board energy sector companies during that period. The sample selection was carried out through the purposive sampling method. Data analysis used IBM SPSS 26 and hypothesis testing was carried out using a moderated regression analysis approach. The research findings show that financial distress and profitability have no significant effect on audit delay, while KAP size has a significant negative effect on audit delay. In addition, audit tenure is not proven to be able to moderate the relationship between financial distress, KAP size, or profitability on audit delay. This study contributes to the literature by exploring the role of audit tenure as a moderating variable in the effect of financial distress, KAP size, and profitability on audit delay, especially in the energy sector which is known to have a high level of audit delay.
Co-Authors . D, Hamidah Abdul Aziz Abdullah Aden Fadhli Wahyu Pratama Agus Djoko Kuntjoro, Tri Ahmad Saeroji Aishy, Rahadatul Akhmad Tarmizi Aldy Ferdiyansyah Alifa Fitra Rosiana Azizah Alifia Reza Alvina Oktavia Andriansyah Putra Angga P. Karpriana Anwar Abd Rahman Ariyadi, Syamsul Asniwati Aulia Prima Kharismaputra Awae, Salma Ayunda Sabrina Sormin, Ayunda Sabrina Bahaking Rama Baso Pallawagau Bleskadit, Novalia Herlina bryanbm Daffa Ulima Azkia Dediansyah Dedy Syahrizal Dedy Wahyudin Dito, Satria Amru Fannush Shofi Akbar Hadi Husodo, Wahyu Hafidz Daulatul Islam Haliza, Nur Hammadi, Hammad Farhan Harahap, Subur HARYONO Hayatun Nufus Helisa Noviarty Hernawati, Nopi HERU Husni Mubarak Ibnu Hanif Akbari Ilham Abdurrahman Indah Arifin, Lisfa Indah Ariyani Indo Santalia Indrawati Jamili Jamri Juanda Astarani Judijanto, Loso Karpriana, Angga Permadi Khaerun Nisa Nuur Khairunnisah Khoiriawati, Novi Khristina Yunita Khristina Yunita M. Ilham Muchtar M. Joharis Lubis Mardiana, Metri Marini, Rici Mohamad Harjum Muhamamd Kandriana Muhammad Rifaid Muhammad Saleh Muhammad Septian Muhammad Wildan Muhammad Zaenal Asiqin Mukhlas, Oyo Sunaryo Munthe, Aprilia Enjelika Mustika, Ira Grania Nasaruddin Nisrina Salsabila Dermawan Nissa Nurrohmah Novina, Helvira Aprilia Nur Asyifa, Tiara Nurulaini Wulandari Oka Gumilang, Opal Rahma Maulidia Rahmat Huda Randi Shobirin Rely, Gilbert Revalina Salsa Agustin Rizqi Adi Pratama Rosmita Ambarita Rudia, La Ode Adi Parman Rufaidah Azzahra Rusliyawati Rusliyawaty Rustam Sari, Shinta Bella Sergius Lay Silmi Kaffah Meirani Siti Nurhaliza Sri Ambardini Stefanny, Stefanny Suci Rahmad Yani Sukriyah Suriana Syamsuddin Syifa Syakira Salma Tabsyir, Muhamad wandi Widyadhana Putra, Arka Wiwiek Djumiyati wulandari, atika Yuki Yulika Zen, Abdul Muhaimin Zuhrah Zulfa Razi Zulfachri, Naynuunis