Authors:

Putu Gede Ovan Subawa Putra, I Made Pande Dwiana Putra

Abstract:

“This study aims to determine the influence of the auditor’s opinion, profitability, and debt to equity ratio to audit delay, and to determine whether the size of the company’s moderate the relationship between the auditor’s opinion on the audit delay, the profitability of the audit delay, as well as the debt to equity ratio to audit delay. This study uses data analysis techniques Moderated Regression Analysis with a total sample of 36 companies manufacturing various industry sectors listed on the Indonesia Stock Exchange with the observation period 2012 to 2014, bringing the total to 108 sample observations. The results showed that the auditor’s opinion, profitability, and debt to equity ratio effect on audit delay. Moderate size company (strengthen) the impact of the auditor’s opinion on the audit delay. However, the size of the company is not able to moderate the effect of profitability on audit delay, as well as the debt to equity ratio to audit delay.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-17492

Published

2016-03-30

How To Cite

SUBAWA PUTRA, Putu Gede Ovan; DWIANA PUTRA, I Made Pande. UKURAN PERUSAHAAN SEBAGAI PEMODERASI PENGARUH OPINI AUDITOR, PROFITABILITAS, DAN DEBT TO EQUITY RATIO TERHADAP AUDIT DELAY.E-Jurnal Akuntansi, [S.l.], v. 14, n. 3, p. 22278-2306, mar. 2016. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-17492. Date accessed: 28 Aug. 2025.

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Issue

Vol 14 No 3 (2016)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License