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All Journal International Journal of Public Budgeting, Accounting and Finance
Hasibuan, Hara Habibi
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Economics, Econometrics & Finance

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THE EFFECT OF FIRM SIZE, PROFITABILITY AND AUDIT TENURE ON AUDIT DELAY WITH FINANCIAL DISTRESS AS MODERATING VARIABLE IN MINING SECTOR COMPANIES LISTED ON IDX Hasibuan, Hara Habibi
International Journal of Public Budgeting, Accounting and Finance Vol. 4 No. 1 (2021): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The purpose of this study was to determine the effect of firm size, profitability and audit tenure on audit delay on Mining Sector Companies Listed on the Indonesia Stock Exchange (IDX). In addition, this study also aims to determine whether financial distress can moderate the effect of firm size, profitability and audit tenure on audit delays in Mining Sector Companies Listed on the Indonesia Stock Exchange. This type of research is causal associative research. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2014-2018. The number of samples in this study were 18 companies. Data collection is done through documentation techniques. Data analysis method used is multiple linear regression analysis method and interaction test with SmartPLS software. The results of this study indicate that firm size and profitability have a negative and significant effect on audit delay on Mining Sector Companies Listed on the Indonesia Stock Exchange. While audit tenure does not have a significant effect on audit delay. Other results show that financial distress can moderate the effect of firm size and audit tenure on audit delay. Whereas the effect of profitability on audit delay is not.
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