MELIHAT DAMPAK MEDIASI OPINI AUDIT DAN MODERASI REPUTASI KAP PADA PENGARUH FINANCIAL DISTRESS TERHADAP AUDIT DELAY

Vika Khasanah (Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Yogyakarta)
Priyastiwi (Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Yogyakarta)

JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Vol. 10 No. 1 (2025): Edisi April

There is still a delay in submitting audited financial reports in one sector of Indonesian public companies listed on the IDX, namely energy sector companies, even though there are regulations that regulate and emphasize. So, the objective of this study is to explore how financial distress directly influences audit delay, using audit opinion as a mediating factor and the reputation of Public Accounting Firms as moderating variables. The research sample consists of 168 annual financial reports from energy sector companies listed on the IDX from 2021 to 2023. An associative quantitative approach is employed for the analysis in this research.The findings indicated a direct and partially significant impact of audit opinion and financial distress on audit delay. Additionally, the reputation of Public Accounting Firms can notably diminish the connection between financial distress and audit delay. On the other hand, the variable of audit opinion does not serve as a mediator in the relationship between financial distress and audit delay.