Moderation effect of firm size and audit complexity on the influence of internal auditor on audit delay / Rediyanto Putra, Sumadi Sumadi and Berlina Yudha Pratiwi
This study aimed to prove the influence of internal auditors on audit delay and also to prove the moderate effect of audit complexity and firm size on the influence of internal auditors on audit delay. This research was conducted on all public companies listed in the Indonesia Stock Exchange during...
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| Format: | Article |
| Language: | English |
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Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA, Shah Alam
2018
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/29582/ |
| _version_ | 1848807272761786368 |
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| author | Putra, Rediyanto Sumadi, Sumadi Pratiwi, Berlina Yudha |
| author_facet | Putra, Rediyanto Sumadi, Sumadi Pratiwi, Berlina Yudha |
| author_sort | Putra, Rediyanto |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | This study aimed to prove the influence of internal auditors on audit delay and also to prove the moderate effect of audit complexity and firm size on the influence of internal auditors on audit delay. This research was conducted on all public companies listed in the Indonesia Stock Exchange during 2013 until 2015. The study found that the audit delay of public companies ranges from 6 days to 179 days. The results showed that internal auditors, audit complexity, and firm size proved to have an effect on audit delay. The results also show that only firm size has a moderating effect on the influence of internal auditors on audit delay. |
| first_indexed | 2025-11-14T22:40:11Z |
| format | Article |
| id | uitm-29582 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:40:11Z |
| publishDate | 2018 |
| publisher | Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA, Shah Alam |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-295822022-07-05T06:49:38Z https://ir.uitm.edu.my/id/eprint/29582/ Moderation effect of firm size and audit complexity on the influence of internal auditor on audit delay / Rediyanto Putra, Sumadi Sumadi and Berlina Yudha Pratiwi apmaj Putra, Rediyanto Sumadi, Sumadi Pratiwi, Berlina Yudha Management. Industrial Management This study aimed to prove the influence of internal auditors on audit delay and also to prove the moderate effect of audit complexity and firm size on the influence of internal auditors on audit delay. This research was conducted on all public companies listed in the Indonesia Stock Exchange during 2013 until 2015. The study found that the audit delay of public companies ranges from 6 days to 179 days. The results showed that internal auditors, audit complexity, and firm size proved to have an effect on audit delay. The results also show that only firm size has a moderating effect on the influence of internal auditors on audit delay. Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA, Shah Alam 2018-08 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/29582/1/29582.pdf Putra, Rediyanto and Sumadi, Sumadi and Pratiwi, Berlina Yudha (2018) Moderation effect of firm size and audit complexity on the influence of internal auditor on audit delay / Rediyanto Putra, Sumadi Sumadi and Berlina Yudha Pratiwi. (2018) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29.html>, 13 (2). pp. 201-215. ISSN 2550-1631 https://apmaj.uitm.edu.my/ |
| spellingShingle | Management. Industrial Management Putra, Rediyanto Sumadi, Sumadi Pratiwi, Berlina Yudha Moderation effect of firm size and audit complexity on the influence of internal auditor on audit delay / Rediyanto Putra, Sumadi Sumadi and Berlina Yudha Pratiwi |
| title | Moderation effect of firm size and audit complexity on the influence of internal auditor on audit delay / Rediyanto Putra, Sumadi Sumadi and Berlina Yudha Pratiwi |
| title_full | Moderation effect of firm size and audit complexity on the influence of internal auditor on audit delay / Rediyanto Putra, Sumadi Sumadi and Berlina Yudha Pratiwi |
| title_fullStr | Moderation effect of firm size and audit complexity on the influence of internal auditor on audit delay / Rediyanto Putra, Sumadi Sumadi and Berlina Yudha Pratiwi |
| title_full_unstemmed | Moderation effect of firm size and audit complexity on the influence of internal auditor on audit delay / Rediyanto Putra, Sumadi Sumadi and Berlina Yudha Pratiwi |
| title_short | Moderation effect of firm size and audit complexity on the influence of internal auditor on audit delay / Rediyanto Putra, Sumadi Sumadi and Berlina Yudha Pratiwi |
| title_sort | moderation effect of firm size and audit complexity on the influence of internal auditor on audit delay / rediyanto putra, sumadi sumadi and berlina yudha pratiwi |
| topic | Management. Industrial Management |
| url | https://ir.uitm.edu.my/id/eprint/29582/ https://ir.uitm.edu.my/id/eprint/29582/ |