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Journal : E-Jurnal Akuntansi

Audit Tenure as a Moderator in the Relationship Between Financial Distress, Profitability, and Audit Delay I Ngurah Sudi Darma Yasa; Made Yenni Latrini
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p24

Abstract

This study investigates the influence of financial distress and profitability on audit delay, while also examining the moderating effect of audit tenure. Firm size is included as a control variable. The research focuses on energy sector firms listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The analysis is based on panel data comprising 270 firm-year observations, selected through purposive sampling, a non-probability sampling technique. Data were analyzed using STATA software, employing the Moderated Regression Analysis (MRA) approach with a fixed effects model to account for unobserved heterogeneity across firms. The empirical findings reveal that financial distress significantly increases audit delay, whereas profitability does not have a statistically significant effect. Furthermore, audit tenure moderates the relationship between financial distress and audit delay by attenuating its impact. However, rather than enhancing the effect of profitability on audit delay, audit tenure appears to diminish it.
Co-Authors Ade Wisteri Sawitri Nandari Baiq Dewi Nova Catherine Octorina Marpaung Desak Gede Novita Anjani Dewa Ayu Nyoman Stari Dewi Dewa Ayu Wini Triarini Dewa Gde Valentino Dewi, Luh Gede Krisna Dwi Andriyanti Gayatri Gayatri Gayatri Gayatri Gayatri Gayatri Grece Setiawan Yuliana Hanna Ewita Napitupulu I G. A. Bella Lestari I Gusti Agung Brawijaya I Gusti Agung Mahendra Putra I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Putu Angga Rahmita Pratama I Gusti Widay Wijaksana I Ketut Yadnyana I Made Dwi Budiana Penindra I Ngurah Sudi Darma Yasa I Putu Aditya Prastika Eka Putra I Putu Sastrawan I Wayan Dodi Eka Arsana Ida Ayu Ismaya Sukrapratiwi Ida Ayu Ratih Weda Dwijayani Ida Ayu Tari Purnama Sasti Kadek Agus Santika Putra Ketut Dian Puspitasari Komang Mariani Luh Ratna Wulandari Made Rara Virginia Nirmala Made Widananda Vira Suksma Paramachintya N.L.S. Widhiyani Ni Gusti Ayu Ratih Anjelika Ni Kadek Ayu Asri Anggreni Ni Kadek Lia Natalia Ni Kadek Susi Adnyani Ni Ketut Ayu Paramita Ni Luh Dwi Ariestanti Ni Luh Gede Putri Wulandari Ni Luh Ketut Ayu Sathya Lestari Ni Luh Putu Uttari Premananda Ni Luh Putu widhiastuti, Ni Luh Putu Ni Made Sintya Surya Dewi Ni Made Sri Pawitri Ni Nyoman Rsi Respati Ni Pt Intan Pradnyani Ni Putu Ari Mirayani Ni Putu Indah Ayu Muliantari Ni Putu Okta Verdhyana Ni Putu Wanda Anggeliana Putri Ni Wayan Asri Mustika Ni Wayan Sulistiani Ni Wayan Yundari Putri Nyoman Ayu Oktaviani Putu Aprilia Wulandari Putu Bernika Saraswati Putu Dian Wulandari Putu Ratih Kartika Dewi Putu Wasita Astari Putu Yudha Asteria Putri