Research Paper
Year: 2022 | Month: August | Volume: 9 | Issue: 8 | Pages: 697-707
DOI: https://doi.org/10.52403/ijrr.20220858
The Influence of Audit Tenure, Firm Size, Profitability and Solvency on Audit Delay with KAP's Reputation as a Moderating Variable in LQ45 Companies Listed on Indonesia Stock Exchange 2011-2021
Rosmaini Siagian1, Erlina 2, Khaira Amalia Fachrudin 3
1,2,3Department of Accounting, Faculty of Economics and Business Universitas Sumatera Utara, Indonesia
Corresponding Author: Rosmaini Siagian
ABSTRACT
This study aims to determine the effect of audit tenure, firm size, profitability, and solvency on audit delay in LQ45 companies listed on the Indonesia Stock Exchange 2011-2021. This study also aims to determine whether the reputation of KAP can be used as a moderating variable in this research model.
The type of research conducted is causal associative research. The population in this study were all companies included in the LQ45 index on the Indonesia Stock Exchange from 2011-2021. While the sample used in this study amounted to 18 companies, the number of observations in this study was 198 data. The data used in this research is secondary data. For data analysis techniques, this study uses panel data regression analysis and interaction tests performed with the help of Eviews software.
The results in this study indicate that audit tenure, profitability, and solvency have a negative and significant effect on audit delay in LQ45 companies listed on the Indonesia Stock Exchange. At the same time, the firm size does not significantly affect audit delay. Other results in this study indicate that KAP's reputation can moderate the effect of profitability and solvency on audit delay in LQ45 companies listed on the Indonesia Stock Exchange.
Keywords: Audit tenure, firm size, profitability, solvency, audit delay, and KAP reputation.
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