Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
Wahyu Iko Santosa
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
KUALITAS KANTOR AKUNTAN PUBLIK MEMODERASI PENGARUH PROBABILITAS KEBANGKRUTAN TERHADAP AUDIT DELAY Wahyu Iko Santosa; AANB Dwirandra
E-Jurnal Akuntansi Vol 17 No 3 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of  probability of bankruptcy and KAP quality audit delay and to test the variable quality of the firm as a moderating influence the probability of bankruptcy to audit delay. This study uses quantitative and qualitative data sourced on secondary data collected by observation method nonparticipant. The object of this research is manufacturing companies listed on the Stock Exchange in 2011-2014. Used sample of 320 companies after the purposive sampling. This research has been qualified with classic assumption test the feasibility of a model with coefficient of determination of 89.9%. Data analysis technique used is Moderate Regression Analysis. Based on the results of analysis show the probability of bankruptcy and quality KAP positive and significant impact on audit delay. The study also found that the quality of KAP able to moderate (strengthen) the effect of probability of bankruptcy to audit delay.
Co-Authors Anak Agung Ngurah Bagus Dwirandra