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All Journal Jurnal Akuntansi AKUNESA
Nida Fitria Nurani Putri Majid
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Economics, Econometrics & Finance

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Analysis Size Company and Size Public Accountant Firm on Audit Quality with Time Budget Pressure As a Moderating Variable Nida Fitria Nurani Putri Majid; Merlyana Dwinda Yanthi
Jurnal Akuntansi Vol 13 No 2 (2025): AKUNESA (Januari 2025) - In Progress
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v13n2.p233-244

Abstract

This study aims to analyze the effect of company size , size of the Public Accounting Firm (KAP) on audit quality by considering time budget pressure as a moderator. The population data used is all mining companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This study used a purposive sampling method and obtained a sample of 228 companies . The data was analyzed using moderation regression analysis (MRA). The results showed that the size of the Public Accounting Firm (KAP) has a positive effect on audit quality , while company size has no effect on audit quality . In addition , time budget pressure cannot moderate the effect between company size and Public Accounting Firm (KAP) size on audit quality .
Co-Authors Merlyana Dwinda Yanthi