Faktor-Faktor yang Mempengaruhi Audit Delay: Peran Ukuran Perusahaan Sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Consumer Cyclicals Periode 2020-2024

Abstrak

In the issuance of audited financial statements, compliance with deadlines is crucial to maintaining the quality of financial information and investor confidence. However, as many as 28 out of 154 consumer cyclical companies failed to submit their reports on time in 2023. Therefore, this study aims to examine and analyze the effect of profitability and financial distress on audit delay, with firm size acting as a moderating variable. The analytical method used in this study is panel data regression with the assistance of EViews 14. The data were obtained through purposive sampling, resulting in a total of 325 observations from 65 companies. The results show that profitability has a significant negative effect on audit delay. Financial distress has a negative but insignificant effect. In addition, firm size can strengthen the relationship between profitability and audit delay. Conversely, firm size is unable to moderate the relationship between financial distress and audit delay.