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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Fitri Indah Astuti
Universitas Tanjungpura
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Faktor-Faktor yang Mempengaruhi Audit Delay: Peran Ukuran Perusahaan Sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Consumer Cyclicals Periode 2020-2024 Fitri Indah Astuti; Ayu Umyana; Muhsin Muhsin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 10 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i10.12270

Abstract

In the issuance of audited financial statements, compliance with deadlines is crucial to maintaining the quality of financial information and investor confidence. However, as many as 28 out of 154 consumer cyclical companies failed to submit their reports on time in 2023. Therefore, this study aims to examine and analyze the effect of profitability and financial distress on audit delay, with firm size acting as a moderating variable. The analytical method used in this study is panel data regression with the assistance of EViews 14. The data were obtained through purposive sampling, resulting in a total of 325 observations from 65 companies. The results show that profitability has a significant negative effect on audit delay. Financial distress has a negative but insignificant effect. In addition, firm size can strengthen the relationship between profitability and audit delay. Conversely, firm size is unable to moderate the relationship between financial distress and audit delay.
Co-Authors Ayu Umyana Muhsin Muhsin