Faatichan, Ayu (2026) Pengaruh Audit Tenure, Financial Distress Terhadap Audit Delay Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Sarjana (S1) thesis, Universitas Muhammadiyah Indonesia.
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Abstract
This study aims to analyze the effect of Audit Tenure and Financial distresson Audit Delay, with Firm Size serving as a moderating variable. This quantitative re-search uses secondary data in the form of financial statements from 34 energy sector companies listed on the Indonesia Stock Exchange during the period 2022–2024, re-sulting in a total of 102 observations. Data analysis was conducted using descriptive statistics, panel data regression model selection, classical assumption tests, and hy-pothesis testing with EViews 12.
The results indicate that Audit Tenure has a positive effect on Audit Delay, while Fi-nancial distresshas a negative effect on Audit Delay. Furthermore, Firm Size strength-ens the effect of Audit Tenure on Audit Delay. However, Firm Size is unable to moder-ate the effect of Financial distresson Audit Delay.
| Item Type: | Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1)) |
|---|---|
| Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi: | Contribution Contributors / Dosen Pembimbing NIDN UNSPECIFIED Tama, Annafi Indra 0427068706 |
| Keywords / Kata Kunci: | Audit tenure, financial distress, Audit delay, Ukuran Perusahaan |
| Subjects: | Audit |
| Faculty: | Fakultas Ekonomi > Akuntansi S1 |
| Depositing User: | Ms. Ayu Faatichan |
| Date Deposited: | 05 Aug 2026 08:34 |
| Last Modified: | 05 Aug 2026 08:34 |
| URI: | http://repository.umindonesia.ac.id/id/eprint/10424 |
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