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Journal : JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)

The Effect of Firm Size and Profitability on Audit Delay Mediated by Audit Quality Syaula, Ersyi; Yazid, Helmi; Taqi, Muhamad
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i3.2250

Abstract

This study aims to determine the effect of firm size and profitability on audit delay which is mediated by audit quality, and to determine whether audit quality can mediate the relationship between firm size and profitability on audit delay. The type of research used is quantitative. The number of samples in this study were 46 companies. The data collection technique uses secondary data in the form of annual financial reports for the manufacturing sector for the 2017-2021 period which are listed on the Indonesia Stock Exchange. The analysis technique uses SEM-PLS analysis. Company Size and Profitability have an effect on Audit Delay. As well as audit quality can mediate the relationship between Firm Size and Profitability on Audit Delay.
Co-Authors Abbas, Dirvi Surya Agus Mulyono Agus Sholikhan Yulianto Agus Sholikhan Yulianto Ajeng Hartati Akhmadi Akhmadi Aldo Devano Alexandra, Nabila Alya Alfina Bunga Assyaukanie Alifia Nuraeni Mardini Amsori Mahsusi Anwar Fatwari, Muhamad Habib Assyaukanie, Alfina Bunga Ayaturohman Ayaturohman Ayu Regina Cahyawati Bastian, Elvin Bastian, Elvin Dadan Darmawan Dadan Darmawan, Dadan Dadan Ramdhani Daning Ayu Ningsih Dilla Ayu Ristanti Dzakiyyah Huuriyatun Nisah Elvin Bastian Elvin Bastian Ewing Yuvisa Ibrani Fadya Aprilia Farasya Nabila Farhah Kamylya Rahmah Fathiah, Neneng Fauzan, Muhammad Hafizh Fikri Widyansyah Firdaus, Dodi Fitriyah Nurhidayah Gina Mega Dwi Cahya Hangtuah, Frenky Yosua Hesti Widyani Iis Ismawati Ikhsan, Haerul Imam Abu Hanifah Ismawati, Iis Khurosani, Aan Kusumawati, Imas Lia Uzliawati Lindawati Lindawati Mahsusi, Amsori Mardini, Alifia Nuraeni Marsha Azzahra Meilani Sri Ayuningsih Meutia, Meutia Mochamad Naufal Alawiyansyah Muhamad Habib Anwar Fatwari Muhamad Taqi Muhammad Annas Sudadi Muhammad Hafizh Fauzan Muhammad Taqi Nasrullah, Nasrullah Nesih Nesih Nuke Nugraha Nurhaelis, Elis Nusroh Milati Olivia Monica Putri Mutira Qodriyat, Yodi Ero Ramdhani, Dadan Ratih Purnamasari Ratna Dewi Ristanti, Dilla Ayu Rohmanullah, Ido Roza Mulyadi, Roza Sanusi, Fauji Selfi Maharani Siti Hartati Itaqi Sobariah, Iis Sumarna, Enang Sutisna, Ujang Syaula, Ersyi Taqi, Muhamad Taqi, Muhamad Tinka Vedyra Jotha Tisna Wahyu Vernanda Tri Lestari Tubagus Ismail Ulfa Khairunnisa Vatya Almanda Putri Wawan Ichwanudin Widyani, Hesti Widyansyah, Fikri Wirianto, Dhani Wiyantoro, Lili Sugeng Wiyantoro, Lili Sugeng Yan, Chen Yanti Yanti Yeni Anggriani Yunita Sari Zahroh Atiqah