THE EFFECT OF PROFITABILITY AND LEVERAGE ON AUDIT DELAY WITH COMPANY SIZE AS A MODERATION VARIABLE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2019-2021

Abstract

This study aims to determine the effect of Profitability and Leverage on Audit Delay with Company Size as a Moderating Variable in Manufacturing Companies listed on the Indonesia Stock Exchange in 2019 – 2021. The research method used is quantitative with secondary data derived from the financial reports of manufacturing companies listed on the Indonesia Stock Exchange with a total sample of 70 companies using simple random sampling. The data analysis technique used is descriptive statistical analysis, requirements analysis test, classical assumption test, multiple linear regression analysis, Moderated Regression Analysis (MRA), and hypothesis testing. The t test results show that profitability has no effect on audit delay, leverage has a significant positive effect on audit delay, company size cannot moderate the effect of profitability on audit delay, and company size can moderate the effect of leverage on audit delay.