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September 10, 2025EL MUHASABA Jurnal Akuntansi (e-Journal)Open Access

The Effect of Financial Performance on Audit Delay with Firm Size as Moderation

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Authors

MWMuhammad Ismail Hibatul WafiWWWuryaningsih WuryaningsihRNRisya Khaerun Nisa Risya Khaerun Nisa

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Overview

Logistic regression analysis reveals that profitability and solvency affect audit delay, with firm size moderating results.

Key Points

  • Profitability and solvency significantly affect audit delay, while liquidity does not influence the timing of audits.
  • Logistic regression analysis showed that firm size moderates the relationships among profitability, liquidity, and audit delay.
  • The research highlights the importance of financial management practices in ensuring timely audits in the healthcare sector.
  • Findings suggest that auditors and regulators can enhance audit efficiency and reporting timeliness through improved financial transparency.

Cite This Study

Wafi et al. (2025) studied this question.

synapsesocial.com/papers/68c1b36054b1d3bfb60ea6e5https://doi.org/10.18860/em.v16i2.32389
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