Pengaruh Ukuran Perusahaan, Profitabilitas, Komite Audit dan Solvabilitas terhadap Audit Delay dengan Reputasi Kap sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Sektor Consumen Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019- 2023)

Abstract

This study aims to test and analyze the effect of company size, profitability, audit committee, and solvency on audit delay and also test and analyze the effect of KAP reputation in moderating company size, profitability, audit committee, and solvency on audit delay. The object of this study is the effect of company size, profitability, audit committee and solvency on audit delay with KAP reputation as a moderating variable in consumer cyclicals companies listed on the IDX in 2019-2023. The sample selection technique was carried out based on the purposive sampling method with a total sample of 82 companies. The data analysis technique used to analyze the results of this study is the regression model estimation method using panel data through the eviews 10 application. The results showed that company size, profitability, and audit committee had a negative and significant effect on audit delay, while solvency had a positive and significant effect on audit delay. The moderating variable of KAP reputation is proven to be able to moderate the influence of profitability and audit committee on audit delay, while on company size and solvency it is not proven to be significant.