PENGARUH FINANCIAL DISTRESS, LEVERAGE , DAN PROFITABILITAS TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI

Abstract

This study aims to test the effect of financial distress, leverage, and profitability on audit delay with firm size as moderation variable. This research is quantitative descriptive. The populations was mining companies listed on the Indonesia Stock Exchange 2017-2019 period. Determination of the sample is done by using puposive sampling method based on secondary data from annual reports that are available in the Indonesia Stock Exchange. There were about 102 companies selected at the sample of the study. Statistical testing using multiple linear regression with a significant level of 5%. The research showed that financial distress had no effect on audit delay. While, leverage and profitability have an effect on audit delay. Moderate size company the impact of leverage and profitability on the audit delay. However, the size of the company is not able to moderate the effect of financial distress on the audit delay.