PENGARUH FINANCIAL DISTRESS, PROFITABILITAS, DAN SOLVABILITAS TERHADAP AUDIT DELAY DENGAN AUDIT TENURE SEBAGAI VARIABEL MODERASI

Krisna Aji Wijaya, Anny Widiasmara, Ahmad Nur Aziz

Abstract


This study aims to determine the Effect of Financial Distress, Profitability, and Solvency on Audit Delay with Audit Tenure as a Moderation Variable. This study uses secondary data in the form of annual reports of technology sector companies listed on the Indonesia Stock Exchange in 2019 2023. The population of this study is all companies in the technology sector, sub-sectors, software & IT Services and Hardware & Equipment. With a total of 44 companies. The sampling technique uses the purposive sampling method so that data is obtained as many as 49 research samples. The technical data analysis using multiple linear regression analysis and moderation regression analysis was processed using the help of the SPS V.25 program. The results of this study are that financial distress has an effect on audit delay, profitability has no effect on audit delay, solvency has an effect on audit delay, and tenure audit is unable to moderate the relationship between financial distress and audit delay, and tenure audit is unable to moderate the relationship between profitability and audit delay, and tenure audit is unable to moderate the relationship between solvency and audit delay.

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References


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