Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)
Vol 4 No 3 (2024): Edisi September 2024

Pengaruh Profitabilitas, Solvabilitas, dan Umur Perusahaan terhadap Audit Delay dengan Ukuran Perusahaan sebagai Pemoderasi

Al-azhary, Intania Putri (Unknown)
M Karya Satya Azhar (Unknown)
Liza Novietta (Unknown)



Article Info

Publish Date
18 Jul 2024

Abstract

This study aims to determine the effect of profitability, solvency, and company age on audit delay with company size as moderation in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period with purposive sampling technique so that a research sample of 26 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period was obtained. This type of research uses associative research with a quantitative approach and uses secondary data. The data analysis technique uses multiple linear regression analysis and Moderated Regression Analysis (MRA). The results showed that profitability has a negative effect on audit delay, while solvency and company age have no effect on audit delay. The MRA test results show that company size is unable to moderate the effect of profitability, solvency, and company age on audit delay.

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Journal Info

Abbrev

JAMEK

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akutansi Manajemen Ekonomi dan Keuangan di Publikasikan oleh Forum Kerjasama Pendidikan Tinggi (FKPT) yang Berisi artikel yang diambil dari penelitian di bidang Akuntansi Manajemen, Ekonomi,manajemen Bisnis, Manajemen Sumber daya Manusia, Manajemen Pemasaran, manajemen strategis, manajemen ...