Pengaruh Ukuran Perusahaan, Financial Distress, dan Auditor Switching terhadap Audit Delay dengan Reputasi KAP sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals di Bursa Efek Indonesia Tahun 2020-2024

Zulfadila Zulfadila (Universitas Tanjungpura)
Nina Febriana Dosinta (Universitas Tanjungpura)
Muhsin Muhsin (Universitas Tanjungpura)

Akuntansi: Jurnal Riset Ilmu Akuntansi
Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi

Audit delays pose a problem for companies listed on the Indonesian Stock Exchange. Audit delays can affect information transparency and reduce investor confidence. This study aims to analyze the effect of firm size, financial distress, and auditor switching on audit delays, with the reputation of the public accounting firm serving as a moderating variable. The research employs a quantitative approach using secondary data obtained from annual report for the 2020-2024 period. The sample consists of 74 companies with a total of 370 observations selected via purposive sampling. The analytical methods used include multiple linear regression ang Moderated Regressions Analysis (MRA). The results indicate that firm size and financial distress have a negative and significant effect on audit delay, whereas auditor switching does not have a significant effect on audit delay. The reputation of the public accounting firm moderates the effect of auditor switching on audit delay but does not moderate the effects of firm size and financial distress on audit delay.