PERGANTIAN AUDITOR SEBAGAI PEMODERASI PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE PADA AUDIT DELAY

  • Gede Oka Brawida Uthama Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Gede Juliarsa Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

The purpose of this study examines the effect of firm size, profitability, leverage audit delay and change of auditor as moderating profitability and leverage. This study was performed on companies listed in the Indonesia Stock Exchange in 2012, which used a sample of 132 companies using a quantitative approach in the form of associative. Methods of data collection with a non-participant observation and analysis techniques used are Moderate Regression Analysis. Results showed that all results obtained with the hypothesis.

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Published
2016-10-06
How to Cite
BRAWIDA UTHAMA, Gede Oka; JULIARSA, Gede. PERGANTIAN AUDITOR SEBAGAI PEMODERASI PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE PADA AUDIT DELAY. E-Jurnal Akuntansi, [S.l.], v. 17, n. 1, p. 364-394, oct. 2016. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/19889>. Date accessed: 24 may 2024.
Section
Articles

Keywords

change of auditors, company size, profitability, leverage, audit delay

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