PERAN MEDIASI AUDIT TENURE ANTARA UMUR PERUSAHAAN, UKURAN PERUSAHAAN TERHADAP AUDIT DELAY: PERAN MEDIASI AUDIT TENURE ANTARA UMUR PERUSAHAAN, UKURAN PERUSAHAAN TERHADAP AUDIT DELAY

Bambang Widjanarko Susilo (Universitas Sains Dan Teknologi Komputer)
Edy Susanto (Universitas Sains Dan Teknologi Komputer)
Ayu Miranti Kusumaningrum (Universitas Sains Dan Teknologi Komputer)
Febryantahanuji Febryantahanuji (Universitas Sains Dan Teknologi Komputer)
Zahra Dinul Khaq (Universitas Sains Dan Teknologi Komputer)
Galuh Aditya (Universitas Sains Dan Teknologi Komputer)
Risma Nurhapsari (Universitas Sains Dan Teknologi Komputer)

JURNAL AKUNTANSI DAN BISNIS
Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)

The purpose of the study is to determine and test whether partially the size of the company, the age of the company, is significant to the audit tenure and audit delay and also to test whether the audit tenure is able to mediate the effect of reducing the effect of the relationship between company size, company age and audit delay. Secondary quantitative financial statements of 48 Indonesia Stock Exchange companies in the property and real estate sector. Samples were obtained by 48 companies by purposive sampling. Analysis with path analysis software SPSS v24. The company's age results are the only significant variable to audit delay. While audit tenure, partial company size is not significant to audit delay, and audit tenure cannot increase influence as an intervening variable.