Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Opini Audit Terhadap Audit Delay Dengan Reputasi KAP sebagai Variabel Moderasi

Disvita, Helni (2023) Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Opini Audit Terhadap Audit Delay Dengan Reputasi KAP sebagai Variabel Moderasi. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

This study aims to determine the effect of Profitability, Leverage, Company Size and Audit Opinion on Audit Delay with KAP Reputation as a Moderating Variable. This research was conducted at manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange in the 2019-2021 research period. The research method used in this study is Moderated Regression Analysis (MRA). This type of research is quantitative research and the data used is secondary data obtained from financial reports. The sampling method was using purposive sampling method with the number of samples that met the criteria totaling 44 companies with a total of 132 observations. Data is processed using SPSS (Statistical Product and Solution) version 25. The results showed that Profitability, Leverage, Firm Size and Audit Opinion had no effect on audit delay. In addition, KAP's reputation cannot moderate the effect of Profitability, Leverage and Audit Opinion on Audit Delay. And KAP's reputation weakens the relationship between company size and audit delay.

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