PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY DENGAN UKURAN KAP SEBAGAI VARIABEL MODERASI (Studi Kasus Perusahaan Properti, Perumahan, dan Konstruksi Bangunan Yang Terdaftar di Bursa Efek Indonesia tahun 2015 – 2020)

Abstract

Business developments in Indonesia are currently getting bigger and this has caused large companies to require a lot of outside funding. One of the sources of funding is the issuance of shares to the public, which is called going public. Financial statements have an important role in the decision-making process that are widely used by management, investors, governments, creditors and other interests to measure and assess the financial performance of the company to be funded. The purpose of this study was to determine the effect of profitability, firm size on audit delay and the effect of KAP size moderating the effect of profitability that can affect audit delay and the effect of KAP size moderating the effect of firm size which can affect audit delay in Registered Property, Housing, and Building Construction Companies. on the Indonesia Stock Exchange in 2015 – 2020. The data used in this study is secondary data from the Indonesia Stock Exchange (IDX). The sampling technique used purposive sampling method in order to obtain 37 companies. The data analysis technique of this research is multiple linear regression, the data is processed using IBM SPSS Statistics. The results of this study indicate that profitability, firm size can affect audit delay and KAP size which moderates by profitability does not affect audit delay and KAP size which moderates does not affect firm size audit delay.

Keywords: Profitability, Firm Size, KAP Size, Audit Delay