Authors:

Adhika Candra Putra, I Dewa Nyoman Wiratmaja

Abstract:

“This study aims to examine the effect of profitability and operational complexity on audit delay and test the effect of size of the company as moderating variable. This research was conducted at mining companies listed on Indonesia Stock Exchange in 2013-2017 which were accessed through www.idx.co.id. The sampling method used was purposive sampling with a total sample of 50. The analysis technique used in this study was Multiple Linear Regression to examine the direct effect of profitability and operational complexity on audit delay and Moderated Regression Analysis to test firm size as moderating influence profitability and operational complexity in audit delay. The results showed that profitability had negative effect on audit delay. The operational complexity has no effect on audit delay. The size of the company strengthens the negative effect of audit delay on profitability. Firm size is not able to moderate the influence of operational complexity on audit delay. Keywords: Profitability, complexity of company operation, firm size, audit delay”

Keywords

Profitability, complexity of company operation, firm size, audit delay

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/akuntansi/full-47270

Published

2019-06-10

How To Cite

PUTRA, Adhika Candra; WIRATMAJA, I Dewa Nyoman. Pengaruh Profitabilitas Dan Kompleksitas Operasi Pada Audit Delay Dengan Ukuran Perusahaan Sebagai Variabel Moderasi.E-Jurnal Akuntansi, [S.l.], v. 27, n. 3, p. 2351 - 2375, june 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-47270. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2019.v27.i03.p26.

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 27 No 3 (2019)

Section

Articles

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