Pengaruh Profitabilitas Terhadap Audit Delay Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Di Bursa Efek Indonesia Periode 2017-2020

Authors

  • Rizky Halimah Universitas Krisnadwipayana
  • Esti Damayanti Universitas Krisnadwipayana

DOI:

https://doi.org/10.35137/jabk.v10i1.40

Keywords:

Company Size, Profitability, Audit Delay

Abstract

This research was conducted on manufacturing companies in the basic and chemical industry sectors on
the Indonesia Stock Exchange for the 2017-2020 period.The type of research used is quantitative research
and uses purposive sampling. The number of samples of this study was 24 companies during the 4-year
research period, so that a sample of 96 data was obtained, but the final sample was obtained as many as
91 data. The results of the prove that profitability has an effect on audit delay and company size is not able
to moderate the relationship between profitability and audit delay in basic and chemical industrial
companies on the Indonesia Stock Exchange for the 2017-2020 period.

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Published

2023-04-04

Issue

Vol. 10 No. 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana

Section

Articles

License

Copyright (c) 2023 Rizky Halimah, Esti Damayanti

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