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Pengaruh Profitabilitas Terhadap Audit Delay dengan Ukuran Perusahaan sebagai Variabel Moderasi
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Institusion
Universitas Katolik Musi Charitas
Author
Valencia, Maria
Subject
HB Economic Theory 
Datestamp
2021-08-13 05:16:28 
Abstract :
This study was objective to find out whether company size can moderate the effect of profitability on audit delay by focusing on the Energy companies listed in Indonesia Stock Exchange with research period in 2019. The data used in this research are secondary data. The population in this study are energy companies listed in Indonesia Stock Exchange. The sampling selection method used was purposive sampling and obtained 52 samples. The analytical tool used in this study was the Moderate Regression Analysis. The result of this research showed that firm size cannot moderate the effect of profitability on audit delay. Keywords: Profitability, Company Size, Audit Delay 
Institution Info

Universitas Katolik Musi Charitas