Open AccessInfluence Financial Distress, Firm Size, and Leverage on Audit Delay with Auditor Reputation as Moderating Variable
Author(s) -
Hasmaynelis Fitri,
Dessy Haryani,
Ramdani Bayu Putra,
Sri Annisa
Publication year - 2021
Publication title -
upi yptk journal of business and economics
Language(s) - English
Resource type - Journals
ISSN - 2527-3949
DOI - 10.35134/jbe.v6i3.44
Subject(s) - nonprobability sampling , stock exchange , leverage (statistics) , business , audit , financial distress , accounting , reputation , panel data , variables , econometrics , finance , economics , statistics , financial system , mathematics , population , medicine , social science , environmental health , sociology
This study aims to examine how much influence Financial Distress, company size, and Leverage have on Audit Delay with Auditor Reputation as a Moderating Variable in All Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 Period. Sampling in the study using the method of purposive sampling obtained 32 companies with a research period of 5 years. The analytical method used in this study is panel data regression analysis with Fixed Effect estimation results using Eviews 9. The results showed that financial distress partially had a positive effect, company size partially had a positive and significant effect on audit delay, while leverage had a positive effect on audit delay.