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The Capability of Tenure Audit as a Moderation in the Effect of Profitability, Financial Distress and Firm Size in Audits Delay

Journal: International Journal of Science and Research (IJSR) (Vol.8, No. 4)

Publication Date:

Authors : ; ; ; ;

Page : 630-635

Keywords : Profitability; financial distress; firm size; audit delay; tenure audit;

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Abstract

This study analyzes the tenure audit capabilities to moderate the effect of profitability, financial distress and firm size on audit delay on manufacturing companies in the Indonesia Stock Exchange in 2014-2017. The number of samples analyzed was 364 samples of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for four years. The method of determining the sample is nonprobability with a purposive sampling technique. This study uses the test data analysis technique Moderating Regression Analysis (MRA). The results of the analysis show that profitability has a negative effect on audit delay. Financial distress has a positive effect on audit delay. Firm size has a negative effect on audit delay. Tenure audit strengthens the influence of profitability on audit delay. Tenure audit weakens the effect of financial distress on audit delay. Tenure audit strengthens the influence of firm size on audit delay.

Last modified: 2021-06-28 18:10:01