Redirigiendo al acceso original de articulo en 15 segundos...
ARTÍCULO
TITULO

FIRM SIZE AS A MODERATING VARIABLE ON AUDIT DELAY FACTORS ANALYSIS

I Made Ryan Ananta Putra    
(Udayana UniversityIndonesia)Made Gede Wirakusuma    
(Udayana UniversityIndonesia)    

Resumen

The variety of audit of completion time from the closing date of the financial 12 months to the date of issuance of the audit file is referred to as audit postpone. The rate in finishing the audit gives a fine signal to investors. The cause of this examine turned into to determine the effect of profitability and leverage on audit put off with firm length as moderation. The have a look at become conducted on meals and beverage organizations listed at the inventory trade as many as 7 groups with non-chance sampling, method purposive sampling technique. Records collection by way of non-participant observation, thru www.idx.co.identity. The records analysis method used is MRA. The consequences show that firm size isn't a moderator of the effect of profitability on audit delay and firm length is capable of moderate the effect of leverage on audit postpone. The studies implication is that businesses with strong internals supply a tremendous signal and replicate that the employer complies with policies.

 Artículos similares

       
 
Elsa Rahmadhanti Syahri     Pág. 23 - 33
Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh kinerja keuangan dan kinerja lingkungan terhadap pengungkapan lingkungan di Indonesia. Sampel penelitian adalah 28 perusahaan nonkeuangan yang terdaftar di Bursa Efe... ver más

 
Mega Barokatul Fajri,Guruh Marhaenis Handoko Putro,Jennifer Farihatul Bait,Ira Megasyara     Pág. 21 - 42
This research aims to analyze each of the operational and financial factors that can be used as variables influencing decisions and the intensity of hedging. There are two test analysis model used in this study, the first to test the company decision to ... ver más

 
Ia Siti Bahriah, Nor Norisanti, R Deni Muhammad Danial     Pág. 1444 - 1451
This study aims to determine the effect of capital structure and firm size on firm value by moderating profitability in food & beverages companies. Samples are Food & Beverages Sub Sector manufacturing companies listed on the Indonesia Stock Exch... ver más

 
Kharisma Ayuning Putri, Saiful Anwar     Pág. 200 - 213
The aim of this study is to analyse the abilty of dividend value as an intervening variable within the effect of firm age, firm size, and profitability on the firm value The data collection process is carried out through purposive sampling technique agai... ver más

 
Perdana Wahyu Santosa,Sovi Ismawati Rahayu,Zainal Zawir Simon,Martua Eliakim Tambunan     Pág. in press
This paper aims to offer new evidence as to how sub-related party transactions (RPTs) can be related to corporate governance for Indonesia's business group. We address an ongoing theoretical tension and some recent research in the RPTs literatu... ver más