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11 June 2022
DOI: 10.34152/fe.17.1.115-129
PENGARUH UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara
đ Abstract
The purpose of this study is to analyze the effect of firm age and firm size on audit delay, as well as the mediating effect of profitability from firm age and firm size on audit delay. The research population is all companies listed on the LQ-45 Index on the Indonesia Stock Exchange in 2015-2019 as many as 44 companies so that the number of samples is 220 samples. The sampling technique used was purposive sampling method. After carrying out the normality and outlier test process, so that the data used in the study became 165 data. The data analysis technique used is path analysis and multiple regression. The results of this study indicate that the effect of negative firm age is not significant on profitability, while negative firm age has a significant effect on profitability. Firm age and firm size have a significant negative impact on audit delay. Negative profitability is not significant to audit delay. Profitability can be an intervening variable on the effect of firm age and firm size on audit delay.
đ Keywords
#Umur Perusahaan; Ukuran Perusahaan; Profitabilitas; Audit Delay.
âšī¸ Informasi Publikasi
Tanggal Publikasi
11 June 2022
Volume / Nomor / Tahun
Volume 17, Nomor 1, Tahun 2022
đ HOW TO CITE
Susilo, Bambang Widjanarko; Yulianto, Heru; Aditya, Galuh, "PENGARUH UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI," Fokus Ekonomi : Jurnal Ilmiah Ekonomi, vol. 17, no. 1, Jun. 2022.
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