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.

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. Asia-Pacific Management Accounting Journal (APMAJ), 13 (2). pp. 201-215. ISSN 2550-1631

Abstract

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.

Metadata

Item Type: Article
Creators:
CreatorsID Num. / Email
Putra, Rediyantorediputra.rp@gmail.com
Sumadi, SumadiUNSPECIFIED
Pratiwi, Berlina YudhaUNSPECIFIED
Subjects: H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal (APMAJ)
Journal: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 2550-1631
Volume: 13
Number: 2
Page Range: pp. 201-215
Item ID: 29582
Uncontrolled Keywords: Audit delay, Audit complexity, Firm size
URI: http://ir.uitm.edu.my/id/eprint/29582

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