The financial statements are an important part of the stakeholders or stakeholders as a reference in making investments. This study aims to analyze the effect of company size, auditor opinion, and age of the company on audit delay with profitability as a moderating variable. This research is a quantitative research. Data analysis in this study uses multiple linear regression with EViews 11. The population in this study is all companies listed on the Indonesian Sharia Stock Index in 2015-2018. The sample in this study were 30 companies listed on the Jakarta Islamic Index. The data used in this research is secondary data. The results in this study showed that company size and auditor's opinion no affect the audit delay, while the age of the company influences to audit delay. Company size, auditor opinion, and age of the company are not able to moderate audit delay. This shows that profitability is not able to moderate the three variables.
| Published by | Universitas Langlangbuana |
| Journal Name | JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) |
| Contact Phone | +628562220834 |
| Contact Name | Muhamad Iqbal Adrian, S.Ak |
| Contact Email | miqbal07@gmail.com |
| Location | Kota bandung, Jawa barat INDONESIA |
| Website | jasa| http://journal.unla.ac.id/index.php/jasa| |
| ISSN | ISSN : 25500732, EISSN : 26558319, DOI : -, |
| Core Subject | Economy, Science, |
| Meta Subject | Computer Science & IT, Economics, Econometrics & Finance, |
| Meta Desc | Jurnal Akuntansi, Audit Dan Sistem Informasi(JASa) merupakan instrumen yang penting untuk menciptakan nilai dalam dunia pendidikan dan organisasi. terbitan jurnal JASa untuk pertamakali pada maret 2017, Pada terbitan 2019, JASa menerbitkan naskah sebanyak 3 kali dalam satu tahun pada bulan Maret, Agustus, Desember. |
| Penulis | Albab Al Umar, Ahmad Ulil , Pitaloka, Herninda , Nur Savitri, Anava Salsa , Kabib, Nur |
| Publisher Article | Program Studi Akuntansi Universitas Langlangbuana Bandung |
| Subtitle Article | JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April 2020 |
| Scholar Google | http://scholar.google.com/scholar?q=%2Bintitle%3A&… |
| View Article | http://journalfeb.unla.ac.id/i… |
| DOI | http://download.garuda.ristekdikti.… |
| DOI Number | Full PDF (317.672 KB) |
| Download Article [1] | http://journalfeb.unla.ac.id/index.php/j… |
| Download Article [2] | http://download.garuda.ristekdikti.go.id… |
Informasi yang terkait dengan FACTORS AFFECTING AUDIT DELAY MODERATED BY PROFITABILITY OF COMPANIES IN THE JAKARTA ISLAMIC INDEX
Critical success factor