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PENGARUH RASIO KEUANGAN, ATRIBUT PERUSAHAAN, DAN AUDIT ENURE TERHADAP AUDIT DELAY SEBELUM DAN SELAMA MASA PANDEMI COVID-19 DENGAN UKURAN KAP SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTAT YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2022)

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This study aims to analyze the influence of profitability, solvency, firm size, firm age, and audit tenure on audit delay public before and during Covid-19 pandemic with accounting firm size as a moderating variable. The sample for this study is property and real estate sector companies that listed on the Indonesia Stock Exchange in 2017-2022. This research uses quantitative descriptive methods. The number of research samples is 84 samples determined by the purposive sampling method. The data analysis technique used is panel data regression with STATA 17. The results showed that in the period before the pandemic profitability, solvency, firm size, firm age, and audit tenure variables have no effect on on audit delay. Accounting firm size before the pandemic is only able to moderate the influence of firm size on audit delay. While during the pandemic, the results showed that profitability has a negative effect on audit delay. Solvency, firm size, firm age, and audit tenure variables have no effect on audit delay. Accounting firm size during the pandemic is not able to moderate the influence of profitability, solvency, firm size, firm age, and audit tenure on audit delay.

Availability
Inventory Code Barcode Call Number Location Status
2407000874T138477T1384772024Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1384772024
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xix, 113 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.450 7
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan
Specific Detail Info
-
Statement of Responsibility
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No other version available

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