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The Influence of Audit Committe, Firm Size, and Financial Distress on Audit Delay with Audit Firm Reputation as a Moderating Variable

Pengaruh Komite Audit, Ukuran Perusahaan, dan Financial Distress terhadap Audit Delay dengan Reputasi KAP sebagai Moderasi

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DOI:

https://doi.org/10.21070/ups.11106

Keywords:

Audit Commite, Company Size, Financial Distress, KAP Reputation, Audit Delay

Abstract

This study examines the effects of the audit committee, firm size, and financial distress on audit delay in IDX-listed consumer cyclicals companies (2021–2024), with KAP reputation as a moderator. Using a quantitative approach and purposive sampling, secondary data from annual reports were analyzed via moderated regression analysis. The results show that the audit committee and financial distress have a positive effect on audit delay, while firm size has no effect. Furthermore, KAP reputation does not moderate the effects of the audit committee and financial distress, but it weakens the effect of firm size on audit delay. These findings underscore the importance of financial condition and corporate governance in minimizing audit delay.

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