PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, PROFITABILITAS, LEVERAGE TERHADAP RELEVANSI NILAI INFORMASI AKUNTANSI YANG DIMEDIASI OLEH AUDIT DELAY (Studi Pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia tahun 2016-2019)

PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, PROFITABILITAS, LEVERAGE TERHADAP RELEVANSI NILAI INFORMASI AKUNTANSI YANG DIMEDIASI OLEH AUDIT DELAY (Studi Pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia tahun 2016-2019)

public accounting firm size, profitability, leverage, audit delay, value relevance of accounting information

Companies listed on the Indonesia Stock Exchange are required to submit an annual audit report. The audited financial statements are used by investors as a basis for making decisions. This study aims to examine the effect of public accounting firm size, profitability and leverage on the value relevance of accounting information. In addition, the research objective is also to examine audit delay to be able to mediate the effect of the size of the public accounting firm, profitability and leverage on the value relevance of accounting information. The sample of this research uses mining sector companies and the like which are listed on the
Indonesia Stock Exchange in 2016-2019. The sample selection is based on certain criteria using purposive sampling method. In 4 periods, there are 132 observational data from 33 companies. The test results show that the size of the public accounting firm and leverage do not have a negative effect on the value relevance of accounting information. Meanwhile, profitability has a positive effect on the value relevance of accounting information. Audit delay is not able to mediate the size of the public accounting firm to the value relevance of accounting information. Meanwhile, audit delay is able to partially mediate profitability on the value relevance of accounting information. In addition, audit delay is able to mediate the effect of leverage on the value
relevance of accounting information.

Lembah Dewi Andini, Theresia Trisanti

http://jam.stieykpn.ac.id/index.php/jam/issue/view/141

STIE YKPN Yogyakarta

Desember 2021

Sri Wahyuni

P ISSN 2621-7031
E ISSN 2621-704X

PDF

Indonesian

Text

Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2021