Authors:

I Gede Ari Dewanto, Anak Agung Ngurah Bagus Dwirandra

Abstract:

“Audit delay is the time required by the auditor to generate audit reports on the performance of a company’s financial statements. The purpose of this study is to obtain empirical evidence about auditor opinion and solvency as a moderator of profitability effect on audit delay. This research was conducted at a manufacturing company listed on the Indonesia Stock Exchange (IDX) with a period of research in 2013-2015. The method of determining the sample in this study using purposive sampling method with a sample of 165 manufacturing companies during the period 2013-2015 that already meet the criteria for determining the sample. Data analysis technique applied in this research is test of absolute difference value. The results showed that Profitability had a significant negative effect on audit delay. Auditor opinion strengthens the negative effect of profitability on audit delay. Solvency weakens the negative effect of profitability on audit delay. Keywords: Audit Delay, Profitability, Auditor Opinion, Solvency.”

Keywords

Audit Delay, Profitability, Auditor Opinion, Solvency.

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PDF:

https://jurnal.harianregional.com/akuntansi/full-39066

Published

2018-07-08

How To Cite

DEWANTO, I Gede Ari; DWIRANDRA, Anak Agung Ngurah Bagus. Opini Auditor Dan Solvabilitas Sebagai Pemoderasi Pengaruh Profitabilitas Terhadap Audit Delay.E-Jurnal Akuntansi, [S.l.], v. 24, n. 3, p. 1799-1827, july 2018. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-39066. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2018.v24.i03.p06.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 24 No 3 (2018)

Section

Articles

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