Journal title
E-Jurnal Akuntansi

   
Home  /  E-Jurnal Akuntansi  /  Núm: Vol.17, Par: 0 (2016)  /  Article
ARTICLE
TITLE

PERGANTIAN AUDITOR SEBAGAI PEMODERASI PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE PADA AUDIT DELAY

SUMMARY

The purpose of this study examines the effect of firm size, profitability, leverage audit delay and change of auditor as moderating profitability and leverage. This study was performed on companies listed in the Indonesia Stock Exchange in 2012, which used a sample of 132 companies using a quantitative approach in the form of associative. Methods of data collection with a non-participant observation and analysis techniques used are Moderate Regression Analysis. Results showed that all results obtained with the hypothesis.

PAGES
pp. 364 - 394
COLLECTIONS
Economy

 Articles related

Made Wahyu Adhiputra    

Tujuan penelitian ini adalah untuk membuktikan secara empiris pengaruh opini going concern pada pergantian auditor, kemampuan ketepatwaktuan pelaporan keuangan dan komite audit memoderasi pengaruh opini going concern pada pergantian auditor, dan pengaruh... see more


Andri Prastiwi,Frenawidayuarti Wilsya    

Tujuan penelitian ini untuk mengetahui faktor-faktor yang mempengaruhi pergantian auditor perusahaan manufaktur di Indonesia setelah diberlakukannya peraturan mandatori. Hasil analisis menunjukkan bahwa tipe KAP dan pertumbuhan perusahan (yang diukur den... see more


Ni Pt Intan Pradnyani, Made Yeni Latrini    

Auditor switching divided into mandatory and voluntary based on the reasons for the change of auditors. The purpose that researcher want to achieve in this research is to know the effect of firm size and audit tenure that moderated by changes of manageme... see more


Jean Stevany Matitaputty    

The Covid-19 pandemic that has occurred throughout the world has had an impact on the public accounting profession. The Covid-19 pandemic caused the audit process to be carried out to be hampered by the existence of rules regarding social distancing. The... see more


Tommy, Fenny Marietza    

 This study aims to examine the effect financial distress, nature of industry and change in auditor on fraudulent financial reporting. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019.... see more