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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)
Syarifudin Syarifudin
Universitas Pamulang, Tangerang
Economics, Econometrics & Finance

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Pengaruh Pengaruh Audit Effort dan Kompleksitas Operasi Perusahaan Terhadap Audit Delay dengan Audit Tenure Sebagai Variabel Moderasi Stiawan Hari; Syarifudin Syarifudin; Siti Mundiroh
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i1.2088

Abstract

The purpose of this research is to provide empirical evidence regarding the effect of Audit Effort and Complexity of Company Operations on Audit Delay with Audit Tenure as a moderating variable. The population in this study are Property, Real Estate and Construction companies that are listed on the Indonesia Stock Exchange for the period of 2018-2020 with the Purposive Sampling technique as the sampling technique used. The analysis of the processed data was carried out using excel and Eviews 12. The data analysis technique started from descriptive statistical tests, panel data model tests, classical assumption tests that consist of multicollinearity and heteroscedasticity tests, hypothesis tests that consist of coefficient of determination test, F test and t test, and MRA test. Based on the results of the study, it can be concluded that simultaneously the variables of Audit Effort and Company's Operational Complexity have an effect on Audit Delay. However, partially, both the Audit Effort and the Company's Operational Complexity have no effect on Audit Delay. The results of the MRA test shows that the Audit Tenure variable is not able to moderate both the influence of Audit Effort and the Complexity of Company Operations on Audit Delay.
Co-Authors Siti Mundiroh Stiawan Hari