Pengaruh Ukuran Perusahaan, Probabilitas Kebangkrutan, dan Kepemilikan Asing terhadap Audit Delay Dengan Implementasi IFRS sebagai Variabel Moderasi

Abstract

This research aims to test the evidence of size of company, bankruptcy probability, foreign ownership on audit delay, with the implementation of IFRS as a moderation variable. The sample on this research used the companies that having consistently has been included in the Kompas 100 Index of the Indonesian Stock Exchange 2016-2018 with 77 population and 54 sample companies. The sampling was conducted using the purposive sampling method and data analysis using the panel data regression method. The result of data analysis is a variable companies size have a positive effect on audit delay, while the bankruptcy probability, and foreign ownership have no effect on audit delay, and implementation of IFRS are not able to strengthen or weaken the relationship between companies size, bankruptcy probability, and foreign ownership with audit delay.