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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Veteriner Biota MediaKom : Jurnal Ilmiah Ilmu Komunikasi Jurnal Mirai Management Jurnal Pertanian Agros Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Kajian Akuntansi Journal of Accounting Auditing and Business ACCOUNTHIK : Journal of Accounting and Finance Jurnal Riset Akuntansi Kontemporer JURNAL EDUKASI NONFORMAL Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Akrab Juara : Jurnal Ilmu-ilmu Sosial MEDIASI Jurnal Kajian dan Terapan Media, Bahasa, Komunikasi Jurnal Ilmiah Wahana Pendidikan Jurnal Interaktif: Warta Pengabdian Pendidikan (JIWPP) Dedikasi: Jurnal Pengabdian Masyarakat Jurnal HUMANIS Inter Script: Journal of Creative Communication IIJSE Jurnal Penelitian Teknologi Informasi dan Sains Filosofi: Publikasi Ilmu Komunikasi, Desain, Seni Budaya Jurnal Geologi dan Sumberdaya Mineral (Journal of Geology and Mineral Resources) Edumaspul: Jurnal Pendidikan
Kurnia Kurnia
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Effect of Leverage, Profitability and Audit Committee on Audit Delay with KAP Reputation as Moderating Variable Agustina Dianova; Titik Mildawati; Kurnia Kurnia
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2158

Abstract

This research is meant to find out whether the influence of stock leverage, profitability and audit committee on audit report lags with a moderating variable of Public Accounting Firm (KAP)’s reputation. The research population was mining company listed on the Indonesia Stock Exchange (IDX) in the period of 2014 to 2018. This research has been done by using purposive sampling method and applied quantitative research. The data has been obtained from www.idx.co.id. The samples are 69 companies. The independent variables leverage, profitability and audit committee.  The dependent variable is audit delay. Moderating variable is KAP’s reputation.  This research has been done by using multiple linear regressions and statistics. Based on the result of the research, it indicates that leverage and profitability does not give any influence to the audit delay. KAP’s reputation does not moderate the effect of leverage, profitability and audit committee on audit delay audit committee gives negative influence on audit delay.
Co-Authors Agung Budi Pramono Agung Khoeruddin Agustina Dianova Ahamad Baihaki Ahmad Fachrizal Andi Nursiskawati Siangka Annisa Awwaliyah Anti Azizah Aprilianti Ayu Safitri Azizah Azizah Badianur Badianur Baiq Nurlaela Hardiana Baiq Rufaida Agustina Busro, B. Cahaya Rizki Cicik Suciarti Dudi Pratomo Dyah Kunti Wirapratiwi Edo Surya Bintoro ELIHAMI, ELIHAMI Elly Suryani Eva Mulyati Fahri Andriansyah Sudrajat Fransiska Trisyami Irmayati Subu Galuh Purnama Guntari Titik Mulyani Haeruddin Hafid Iman Kuwangid Ingka Safitri Jamaluddin Kamaruddin Junaeda Kaharuddin Latifah Nor Thoybah Lilis Ardini Maharani Ad’ha Markus Iyus Supiandi Mildawati, Titik Mufidatul Nurul Hajjad Muhammad Arsyad Mu’fidatul Nurul Hajjad Ni Putu Desy Cristiana Yanthi Novayanti, Deasy Nur Hafsah Yunus Nurul Mumtahanah Puspaningdyah, Ruth Karmelita R Irzon Rahmat Hidayat Retno Issroviatiningrum Ricky Firmansyah Riduansyah Riduansyah Rinto Efendi Rita Hayati Ronaldo Irzon Rubiyanti Rubiyanti Rusli Rusli Safira Apriyulianti Santi Dwi Yulisti Shafwan Nugraha Sherina Kusramadhani Siska Yudowati SITI NURJANAH Sri Hartati Sudirman Sudirman Tiika Dewi Utami Yakobus Bustami Yuli Santoso Yulia Mujiaty ZAINI MIFTAH