Company Size Moderated Audit Delay Determination on LQ45 Companies on the Indonesia Stock Exchange
نویسندگان
چکیده
This study aims to observe the effect of Auditor switching, profitability, solvency, auditor quality on audit delay and firm size in its ability moderate solvency LQ 45 companies listed IDX 2016-2018 period as research samples. is a quantitative with multiple linear regression analysis technique special application linear, namely Moderated Regression Analysis (MRA) measure moderating variable. The results obtained are simultaneously profitability variables have an impact delay. Meanwhile, based partial test, it shows that (1) switching has no significant (2) Profitability delay, (3) Solvency (4) Quality (5) Company not able (6)Company (7) solvency. against delays (8)
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ژورنال
عنوان ژورنال: Journal Research of Social Science, Economics, and Management
سال: 2022
ISSN: ['2807-6311', '2807-6494']
DOI: https://doi.org/10.59141/jrssem.v1i10.187