Pengaruh Profitabilitas, Leverage, terhadap Audit Delay dengan Ukuran Perusahaan sebagai Variabel Pemoderasi
Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris mengenai pengaruh profitabilitas, leverage, terhadap audit delay dengan ukuran perusahaan sebagai variabel pemoderasi. Analsis menggunakan program WarpPLS 7.0. Sampel pada penelitian ini adalah perusahaan non jasa keuangan berdasarkan purposive sampling pada periode 2015-2019. Metode penelitian yang digunakan adalah metode deskriptif kuantitatif. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi menggunakan program WarpPLS 7.0. Berdasarkan hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif dan signifikan. Leverage berpengaruh positif dan signifikan. Ukuran perusahaan dapat memoderasi profitabilitas dan leverage terhadap audit delay.
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