PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN KOMITE AUDIT PADA AUDIT DELAY YANG DIMODERASI OLEH REPUTASI KAP

Abstrak

Audit delay is the period of completion of the audit from the closing date of the fiscal year to the date of completion of the independent auditor's report. The audit process is very time-consuming resulting in an audit delay which will greatly affect the timeliness of financial reporting. There are several factors that affect audit delay. Profitability, company size, and audit committee are one of the factors affecting audit delay. The purpose of this research is to know the effect of profitability, firm size, and audit committee on audit delay with reputation of KAP as moderation variable. This research was conducted at a manufacturing company listed on Indonesia Stock Exchange in 2012-2015. The sample taken in this study amounted to 74 companies with a period of observation for 4 years with a total of 296 observations. The sample of this research is determined by using purposive sampling method. Data collection is done by using non participant observation method. The analysis technique used in this research is Moderated Regression Analysis (MRA). The results of this study indicate that profitability, firm size, and audit committee have a negative effect on audit delay. This means that profitability, firm size and audit committee will shorten the audit delay range. KAP's reputation strengthens the effect of profitability, firm size, and audit committee on audit delay.

Keywords: profitability, firm size, audit committee, audit delay, reputation of KAP