PENGARUH AUDIT TENURE, UKURAN KANTOR AKUNTAN PUBLIK, DAN PROFITABILITAS, TERHADAP AUDIT DELAY DENGAN OPINI AUDIT SEBAGAI VARIABEL MODERASI

(Studi Empiris pada Perusahaan Sub-Sektor Energi yang terdaftar di Bursa Efek Indonesia Tahun 2019-2023)

Authors

  • Elva Rohani Alya Stephany Sianturi1 Universitas Kristen Indonesia
  • Johnson Pakpahan
  • Juaniva Sidharta

Abstract

This study examines the effect of audit tenure, Public Accounting Firm (KAP) size, and profitability on audit delay, with audit opinion as a moderating variable. The research objects were energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The sample was determined through purposive sampling, resulting in 47 companies or 235 observational data. The analysis was conducted using moderated regression with the help of Stata 15. The results showed that KAP size had a significant negative effect on audit delay, while audit tenure and profitability had no significant effect. Audit opinion was shown to moderate the effect of KAP size on audit delay, but did not moderate the effect of audit tenure and profitability.

Keywords: Audit tenure, KAP size, Profitability, Audit delay, Audit opinion

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Published

2026-03-16

How to Cite

Sianturi1, E. R. A. S., Pakpahan , J., & Sidharta , J. (2026). PENGARUH AUDIT TENURE, UKURAN KANTOR AKUNTAN PUBLIK, DAN PROFITABILITAS, TERHADAP AUDIT DELAY DENGAN OPINI AUDIT SEBAGAI VARIABEL MODERASI : (Studi Empiris pada Perusahaan Sub-Sektor Energi yang terdaftar di Bursa Efek Indonesia Tahun 2019-2023). Journal Sustainable Accounting and Disclosure, 2(1), 1–21. Retrieved from https://ejournal.uki.ac.id/index.php/jsad/article/view/7985

Issue

Vol. 2 No. 1 (2026): JOURNAL SUSTAINABLE ACCOUNTING AND DISCLOSURE(JSAD)

Section

Articles