DITERMINASI FAKTOR YANG MEMENGARUHI AUDIT DELAY DENGAN FINANCIAL DISTRESS SEBAGAI MODERASI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI 2016 – 2018

Aulia, Yoosita and Setiawan, Wulan DITERMINASI FAKTOR YANG MEMENGARUHI AUDIT DELAY DENGAN FINANCIAL DISTRESS SEBAGAI MODERASI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI 2016 – 2018. JOURNAL OF APPLIED MANAGERIAL ACCOUNTING, 4 (1). ISSN 2548-9917 (In Press)

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Abstract

This study aims to analyze and prove financial distress is able to moderate the influence of the complexity of the company's operations and audit committe on audit delay. The population in this study are mining companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sampling technique uses a purposive sampling technique with a total of 66 samples. The analysis technique used in this study is logistic regression. The results of this study indicate that . Financial distress does not moderate the effect of the complexity of the company's operations on audit delay on mining companies listed on the Indonesia Stock Exchange during the period 2016-2018. Financial distress does not moderate the effect of the audit committee on audit delay on mining companies listed on the Indonesia Stock Exchange during the period 2016-2018.

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