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

• Main Authors: Putra, Rediyanto, Sumadi, Sumadi, Pratiwi, Berlina Yudha
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA, Shah Alam 2018
• Subjects: Management. Industrial Management
• Online Access: https://ir.uitm.edu.my/id/eprint/29582/1/29582.pdf; https://ir.uitm.edu.my/id/eprint/29582/; https://apmaj.uitm.edu.my/

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...