Influence Financial Distress, Firm Size, and Leverage on Audit Delay with Auditor Reputation as Moderating Variable
DOI:
https://doi.org/10.35134/jbe.v6i3.44Keywords:
Financial distress, firm size, leverage, auditor reputationAbstract
This study aims to examine how much influence Financial Distress, company size, and Leverage have on Audit Delay with Auditor Reputation as a Moderating Variable in All Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 Period. Sampling in the study using the method of purposive sampling obtained 32 companies with a research period of 5 years. The analytical method used in this study is panel data regression analysis with Fixed Effect estimation results using Eviews 9. The results showed that financial distress partially had a positive effect, company size partially had a positive and significant effect on audit delay, while leverage had a positive effect on audit delay.
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