UKURAN KAP MEMODERASI PENGARUH FINANCIAL DISTRESS DAN UKURAN PERUSAHAAN KLIEN PADA AUDIT REPORT LAG
| Main Authors: | Sugita, Krismayanti, Dwirandra, Anak Agung Ngurah Bagus |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
, 2017
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| Subjects: | |
| Online Access: |
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/29922 https://ojs.unud.ac.id/index.php/Akuntansi/article/view/29922/20804 |
Daftar Isi:
- The purpose of this study was to examine whether there is any influence between financial distress and the size of the company's clients on audit report lag with firm size as a moderating. The sample used in this study is a mining company listed on the Indonesia Stock Exchange with a span of years from 2013 to 2015. The sample selection using purposive sampling method. Data analysis technique used is the logistic regression analysis for hypothesis 1 and 2, and Moderated Regression Analysis (MRA) for hypothesis 3 and 4. The results of the analysis showed that the negative impact of financial distress on the audit report lag. The size of the client companies have negative effect on the audit report lag. Firm size is not able to strengthen or weaken the effect of financial distress and the size of the company's clients on audit report lag.