Karakteristik Perusahaan, Reputasi KAP, dan Audit delay: Peran Reputasi KAP sebagai Variabel Pemoderasi

Puput Ayyil Yuniar, Wuryaningsih Wuryaningsih

Abstract


This study examines the effect of profitability, leverage, and company size on audit delay with the reputation of public accounting firms as a moderating variable.  Public accounting firm reputation is used as a moderating variable to determine whether the relationship between the independent variable and the dependent variable is strong or weak. A total of 33 firm-sample observations from manufacturing companies were used in hypothesis testing. The results show that company size has a negative effect on audit delay, while profitability and leverage have no effect on audit delay. In addition, accounting firm reputation cannot moderate the relationship between profitability, leverage, or company size to audit delay. These findings can help auditors in identifying the main factors that affect audit delay and optimizing performance to improve the timeliness of financial report submission.


Keywords


Audit Delay; Leverage; Profitability; Reputation of public accounting firm

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References


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DOI: https://doi.org/10.24167/jab.v23i1.13289

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