THE EFFECT OF PROFITABILITY AND SOLVENCY ON AUDIT DELAY WITH THE REPUTATION OF THE PUBLIC ACCOUNTANT AS A MODERATING VARIABLE

Ratna Erlindayani, Anggita Langgeng Wijaya, M. Agus Sudrajat

Abstract


This study aims to investigate the relationship between audit delay and profitability and solvency in banking companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023, using the reputation of public accounting firms (KAP) as a moderating variable.  Purposive sampling was used to pick 41 companies from the 47 firms that made up the research population.  Multiple linear regression analysis was used in this quantitative study, which was conducted with SPSS version 25.  The findings show that audit delay is significantly impacted by profitability but not by solvency.  Moreover, the association between audit delay and either profitability or solvency is not mitigated by the standing of public accounting firms.

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References


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