cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Djunita Permata Indah
Contact Email
Djunitapermataindah@ekonomi.untan.ac.id
Phone
-
Journal Mail Official
Abdiequator.feb@untan.ac.id
Editorial Address
Jl. Prof.Hadari Nawawi, Pontianak - Kalimantan Barat (78124) Tel / fax : (0561) 785342, 583865 / 766840
Location
Kota pontianak,
Kalimantan barat
INDONESIA
ABDI EQUATOR
Published by Universitas Tanjungpura
ISSN : -     EISSN : 27757382     DOI : http://dx.doi.org/10.26418/abdiequator.v1i1
Core Subject : Economy, Science, Engineering,
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering
ABDI EQUATOR merupakan tempat publiasi ilmiah yang diterbitkan oleh Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Tanjungpura. Jurnal ini berisikan naskah publikasi ilmiah pada bidang ilmu Akuntansi, Manajemen dan Ekonomi.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 51 Documents
 2   3   4   5   6 
PENGARUH PROFITABILITAS, SOLVABILITAS, DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Edianto, Edianto
ABDI EQUATOR Vol 5, No 1 (2025): Maret 2025
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v5i1.100813

Abstract

This research aims to examine the influence of Profitability, Solvency, and Public Accountant Office Reputation on audit delay with Company Size as a moderating variable in Property and Real Estate Companies listed on the Indonesia Stock Exchange during the years 2020-2022. The sample consists of 52 companies over a period of 3 years, resulting in a total of 156 research samples. Purposive sampling was employed as the research method. Hypothesis testing was conducted using multiple regression analysis and moderated regression analysis with the assistance of SPSS software version 25. The research findings indicate that Profitability has a negative influence on audit delay, while Solvency and Public Accountant Office Reputation do not affect audit delay. Company Size does not moderate the influence of Solvency and Public Accountant Office Reputation on audit delay. Conversely, Company Size is able to moderate the influence of Profitability on audit delay.

Page 6 of 6 | Total Record : 51

 2   3   4   5   6 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol 5, No 2 (2025): September 2025 Vol 5, No 1 (2025): Maret 2025 Vol 4, No 2 (2024): September 2024 Vol 4, No 1 (2024): Maret 2024 Vol 3, No 2 (2023): SEPTEMBER 2023 Vol 3, No 1 (2023): MARET 2023 Vol 2, No 2 (2022): ABDI EQUATOR: VOL 2, NO.2, SEPTEMBER 2022 Vol 1, No 2 (2021): ABDI EQUATOR : VOL 1, NO 2, SEPTEMBER 2021 Vol 1, No 1 (2021): ABDI EQUATOR: VOL 1, NO.1 , MARET 2021