The Influence of Profitability, Leverage and Firm size on Audit Delay: The Moderating Role of KAP Reputation
Year: 2025
Type: article
Abstract: This study examines the effect of profitability, leverage, and company size on audit delay with the reputation of public accounting firms as a moderating variable. Public accounting firm reputation is used as a moderating variable to determine whether the relationship between the independent variable and the dependent variable is strong or weak. A total of 33 firm-sample observations from manufacturing companies were used in hypothesis testing. The results show that company size has a negative effect on audit delay, while profitability and leverage have no effect on audit delay. In addition, accounting firm reputation cannot moderate the relationship between profitability, leverage, or company size to audit delay. These findings can help auditors in identifying the main factors that affect audit delay and optimizing performance to improve the timeliness of financial report submission.
Source: Jurnal Akuntansi Bisnis
Institution: Universitas Islam Negeri Maulana Malik Ibrahim
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4408876218