Pengaruh Ukuran Perusahaan, Profitabilitas dan Komite Audit terhadap Audit Delay dengan Reputasi Kap Sebagai Variabel Moderasi(Studi Empiris pada Perusahaan Sektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2019- 2023)

Abstract

Abstract: 

This research aims to test and analyze the effect of company size, profitability and audit committee on audit delay and also test and analyze the effect of KAP reputation in moderating the effect of company size, profitability and audit committee on audit delay. The object of this study is the effect of company size, profitability, and audit committee delay moderated by KAP reputation in primary consumer goods sector companies listed on the Indonesia Stock Exchange in the research period from 2019 to 2023. The sample selection technique was carried out based on the purposive sampling method with a research population of 24 companies with a sample result of 120 research samples. The data analysis technique used to analyze the results of this study was using multiple linear regression analysis and Moderated Regression Analysis (MRA) tests using IBM SPSS versi 25. The results showed that company size, profitability, and audit committee had a negative and significant effect on audit delay. This means that each independent variable can reduce the occurrence of audit delay. The interaction between company size and KAP reputation is positive and not significant on audit delay, meaning that the use of KAP reputation does not have a significant effect in strengthening the effect of company size on audit delay. Meanwhile, the interaction between profitability and KAP reputation is positive and significant on audit delay. This means that the reputation of the KAP strengthens the influence of profitability on audit delay and the interaction of the audit committee with the reputation of the KAP is also positive and significant on audit delay. This means that the reputation of the KAP strengthens the influence of the audit committee on audit delay.