PENGARUH PROFITABILITAS DAN SOLVABILITAS PADA AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI

  • Wulan Paramita Dewi Fakultas Ekonomi Dan Bisnis Universitas Udayana
  • I Dewa Nyoman Wiratmaja Fakultas Ekonomi Dan Bisnis Universitas Udayana

Abstract

The purpose of this study was to determine the effect of profitability and solvency to audit delay, and to determine whether the firms size in the moderating influence of the profitability and solvency to audit delay. This research use signalling theory as a grand theory. This research was conducted on 43 mining company listed on the Indonesia Stock Exchange during the period 2012-2015 with annual financial statements as sekunder method of collecting data. The number of samples are 48, with purposive sampling method. Independent variables used are profitability and solvency. The dependent variable is audit delay. Moderating variables used is firms size. Moderated Regression Analysis as analysis technique. The results showed profitability and solvency has a negative effect on audit delay. Firms size can not moderate profitability in audit delay. Firms size can moderate effect on the solvency of the audit delay.

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Published
2017-07-14
How to Cite
DEWI, Wulan Paramita; WIRATMAJA, I Dewa Nyoman. PENGARUH PROFITABILITAS DAN SOLVABILITAS PADA AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI. E-Jurnal Akuntansi, [S.l.], v. 20, n. 1, p. 409-437, july 2017. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/28070>. Date accessed: 21 may 2024.
Section
Articles

Keywords

profitability, solvency, firm size, audit delay.

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