English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Plus monthly

Global: Zendy Tools annual

Global: Zendy Tools monthly

Global: Zendy Free Plan

The purpose of this research is to analyze the influence of company size, profitability, Leverage, and opinion Audit on the Audit Delay on mining Listed on the Indonesia Stock Exchange period 2014 – 2018. And to analyze whether Audit quality can moderate company size, profitability, Leverage, and opinion Audit on the Audit Delay on the mining listed on the Indonesia Stock Exchange period 2014 – 2018. The method used is a quantitative method. The population in this study is all companies included in the mining sector listed on the Indonesia Stock exchange for five years, 2014 – 2018. Determination of the number of samples carried out using purposive sampling technique with non probability sampling technique so that the samples used in this study as much as 91 companies. The data collection techniques in this research are done in several ways, namely with documentation and library studies. The Data obtained was subsequently analyzed with a double linear regression analysis model using SPSS program support version 20.00. However, before the multiple regression analyses were first carried out analysis of the descriptive statistical regression and test of classical assumptions. The results showed that profitability, Leverage and Audit opinions have significant effect on Audit Delay. Meanwhile, company size has no effect on Audit Delay. Also for quality auditing is able to moderate company size, profitability, and Leverage on Audit Delay. Audit quality does not moderate the influence of Audit opinions on Audit Delay.

saudi journal of business and management studies

Effect of Company Size, Audit Profitability, Leverage, and Audit Opinion on Audir Delay with Audit Quality as Moderators (Empirical Study of Listed Mining Companies on the Indonesia Stock Exchange for the 2014-2018 Period)