THE EFFECT OF COMPANY SIZE, AUDIT OPINION, AND PROFITABILITY ON AUDIT DELAY WITH AUDITOR QUALITY AS A MODERATING VARIABLE (CASE STUDY OF PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE IDX IN 2021-2024)

Putri Dwi Handayani, Anggita Langgeng Wijaya, Nik Amah

Abstract


This study aims to examine the effect of company size, audit opinion, and profitability on audit delay, with auditor quality as a moderating variable, in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. This study used a quantitative approach with purposive sampling and selected a number of companies as samples. Secondary data were obtained from audited annual reports. Data analysis was performed using multiple linear regression and moderated regression analysis (MRA). The results show that company size has a negative effect on audit delay, audit opinion has a significant effect, while profitability has no significant effect. Auditor quality does not moderate the relationship between company size and audit opinion on audit delay, but has a significant direct effect. This study provides implications for company management, auditors, investors, and regulators regarding efforts to minimize audit delay by strengthening financial reporting systems and selecting qualified auditors. Suggestions include expanding the sample scope to other sectors outside of property and real estate, adding independent variables such as company operational complexity or leverage, and using a longer research period to obtain more comprehensive results.

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