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All Journal Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal International Research Journal of Business Studies (E-Journal) Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Journal of Humanities and Social Studies MAGMA : JURNAL MAGISTER MANAJEMEN Jurnal Ilmu Sosial Indonesia (JISI) Jurnal Akuntansi Keuangan dan Bisnis International Journal Administration, Business & Organization J-CEKI
Hardiyanto, Arief Tri
Universitas Pakuan
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Physics Social Sciences

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Journal : Jurnal Akuntansi Keuangan dan Bisnis

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The Effect of Profitability and Company Size on Audit Delay With Auditor Reputation as Moderation for Banking Companies Rusmanah, Enok; Salimah, Alifia Putri; Hardiyanto, Arief Tri
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 1 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

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Abstract

This study aims to investigate the effect of profitability and company size on audit delay, with auditor reputation acting as a moderating variable. It utilizes secondary data from the financial statements of banking companies listed on the Indonesia Stock Exchange from 2020 until 2024. The analysis employs a verification method, using an explanatory survey as the sampling technique. Using 135 observational data points of banking companies, the study employed multiple regression analysis and moderated regression analysis. The results indicate that profitability and company size affect audit delay in banking companies both partially and simultaneously. Further, auditor reputation moderates the relationship between profitability and audit delay, but not the relationship between company size and audit delay. Hence, this study provides empirical evidence on factors that determine the audit delay, which is moderated by auditor reputation, specifically for banking companies.
Co-Authors A. Faroby Falatehan Achmad Rizki Bertus, Stefan Michael Benyamin Dwi Kurniawan, Dwi Erika Putri Cempakasari Erliza Noor Firman Ferdian Hari Gursida Hendro Sasongko Herdiyana, Herdiyana Idrus, Yudi Avalon Idrus, Yudi Avalon Islamiati, Dian Lakonardi Nurraditya Lia Dahlia Iryani Lukytawati Anggraeni Maulana, Nurnita Hayatun Muhammad Aldiansyah Muhammad Firdaus Rahman, Dedy Risty Kartika Febrianty Rusmanah, Enok Salimah, Alifia Putri Shabrina, Hafiyya Siddik, Ibnu Stefan Michael Benyamin Bertus Tanti Novianti