The Effect of Profitability, Earnings Per Share And Auditor'sReputation on Audit Delay With Company Size as Moderating Variables in Mining Companies Listed on The IDX Period2015-2019
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Title
The Effect of Profitability, Earnings Per Share And Auditor'sReputation on Audit Delay With Company Size as Moderating Variables in Mining Companies Listed on The IDX Period2015-2019
Subject
Profitability, Earnings Per Share, Auditor Reputation, Audit Delay, Company Size
Description
This study aims to analyze the effect of profitability, earnings per share and auditor reputation on audit delay by using firm size as a moderator. The study was conducted on 49 mining companies using certain criteria. Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA) were used for data analysis techniques. The results showed that the profitability and reputation of auditors had a significant effect on audit delay, while earnings per share did not. Firm size is also able to be a moderator for profitability and earnings per share on audit delay, while auditor reputation has no effec
Creator
hmad Raymond Trilaksana1, Agustin Fadjarenie2
Source
https://dinastipub.org/DIJEFA/article/view/1053/703
Publisher
Universitas Mercu Buana
Date
15 Desember 2021
Contributor
Ahmad Raymond Trilaksana1
Format
PDF
Language
English
Type
Text
Files
Collection
Citation
hmad Raymond Trilaksana1, Agustin Fadjarenie2, “The Effect of Profitability, Earnings Per Share And Auditor'sReputation on Audit Delay With Company Size as Moderating Variables in Mining Companies Listed on The IDX Period2015-2019,” Repository Horizon University Indonesia, accessed February 5, 2025, https://repository.horizon.ac.id/items/show/5587.