KUALITAS KANTOR AKUNTAN PUBLIK MEMODERASI PENGARUH PROBABILITAS KEBANGKRUTAN TERHADAP AUDIT DELAY
ABSTRACT: This study aims to
determine the effect of probability of
bankruptcy and KAP quality audit delay and to test the variable quality of the
firm as a moderating influence the probability of bankruptcy to audit delay.
This study uses quantitative and qualitative data sourced on secondary data
collected by observation method nonparticipant. The object of this research is
manufacturing companies listed on the Stock Exchange in 2011-2014. Used sample
of 320 companies after the purposive sampling. This research has been qualified
with classic assumption test the feasibility of a model with coefficient of
determination of 89.9%. Data analysis technique used is Moderate Regression
Analysis. Based on the results of analysis show the probability of bankruptcy
and quality KAP positive and significant impact on audit delay. The study also
found that the quality of KAP able to moderate (strengthen) the effect of
probability of bankruptcy to audit delay.
Penulis: Wahyu Iko Santosa,
AANB Dwirandra
Kode Jurnal: jpakuntansidd160119
