Complexity and Earnings Volatility on Audit Delay with Moderating Variables
Keywords:
Audit Delay, Company Operational Complexity, Earning Volatility, Specialization Auditor IndustryAbstract
The aim of this research is to determine the effect of company operational complexity and earnings volatility on audit delay with industry auditor specialization as a moderating variable. A property and real estate sector company listed on the Indonesian Stock Exchange for 2018 to 2022. 29 companies were selected as samples using purposive sampling techniques. Data was processed using partial least square (PLS) with the WarpPLS 8.0 application. The variables of company operational complexity and earnings volatility influence audit delay. Industrial auditor specialization moderates the company's operational complexity variable and does not moderate the earnings volatility variable on audit delay. There are different results from previous research, and the author added a moderating variable.
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