PENGARUH SOLVABILITAS TERHADAP AUDIT DELAY DENGAN MASA JABATAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI
(STUDI PADA PERUSAHAAN DI SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023)
Keywords:
Audit Committee, Audit Delay, SolvencyAbstract
This study aims to examine and analyze the effect of solvency on audit delay and the role of audit committee tenure in moderating the effect of solvency on audit delay. The population in this study consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sampling technique used is purposive sampling, resulting in 35 companies. The analysis model employed in this study is Moderated Regression Analysis (MRA) with SPSS version 26. Based on the research findings, solvency has a positive and significant effect on audit delay, and audit committee tenure does not moderate the effect of solvency on audit delay.
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