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
Edy Susanto
Ayu Miranti Kusumaningrum
Febryantahanuji Febryantahanuji
Zahra Dinul Khaq
Galuh Aditya
Risma Nurhapsari

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

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.