The Effect Of The Complexity Of Company Operations, Company Age, Audit Opinion And Audit Committee On Audit Delay With Company Size As A Moderating Variable
Keywords:
Complexity of Company Operations, Company Age, Audit Committee.Abstract
The purpose of this study is to analyze the effect of the complexity of company operations, company age, audit committee and audit opinion on audit delay, as well as to analyzethe size of the company in moderating the effect of the complexity of company operations, company age, audit committee and audit opinion on audit delay. The data used is secondary data, namely annual financial statements on Industrial sector companies for 2017-2021. Sampling in this study used purposive sampling method. With this method, 100 companies were obtained as research samples. The data analysis method used is panel data regression analysis using eview version 10.0. The results showed that the age of the company had a positive effect on the audit delay and the audit committee had a negative effect on the audit delay while the complexity of the company's operations and audit opinion did not affect the audit delay, the size of the company was able to moderate the relationship of the company's age to the audit delay, the size of the company was able to moderate the relationship of the complexity of the company's operations to Audit delay, the size of the company is unable to moderate the relationship of the audit committee to audit delay.
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Copyright (c) 2024 Siti Munajah, Dirvi Surya Abbas (Author)
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