PENGARUH PROFITABILITAS, SOLVABILITAS, DAN AUDITOR SWITCHING TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

Al Jazalluth Bagus Winarko, Anggita Langgeng Wijaya, Maya Novitasari

Abstract


This study aims to determine the effect of profitability, solvency, and auditor switching on audit delay with company size as a moderating variable. This study uses secondary data in the form of annual reports of industrial sector companies listed on the indonesia stock exchange in 2019-2023. The population of this study is all industrial sector companies listed on the indonesia stock exchange for the 2019-2023 period with a total of 63 companies. The sampling technique uses the purposive sampling method so that 93 research samples are obtained. The data analysis technique uses multiple linear regression analysis and is processed using the spss version 25 program. The results of this study are that profitability and solvency have an effect on audit delay, auditor switching does not have an effect on audit delay, company size is unable to moderate the effect between profitability on audit delay, company size is unable to moderate the effect between solvency on audit delay, and company size is unable to moderate the effect between auditor switching on audit delay.

Keyword: Profitability, Solvency, Auditor Switching, Audit Delay, Company Size

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