PENGARUH OPINI AUDIT, REPUTASI AUDITOR DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY DENGAN DEWAN KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI

Abstract

This study aims to determine the influence of Audit Opinion, Reputation of Auditor and Firm Size on Audit Delay with Independent Commissioner and Managerial Ownership as Moderating Variables. There were 141 population of  Consumer Cyclicals corps that listed on the Stock Exchange of Indoneisa for 2019-2021 and 73 corps were sampled using a purposive sampling style so for 3 years of study there was 219 total sample corps. This type of study uses quantitative with a level of causal associative explanation. The datasources are derived from financial statements accessed at idx.co.id. The data analysis technique used multiple linear regression and the MRA (Moderated Regression Analysis) test. The results showed that partially the audit opinion and reputation of auditor variables significantly affect audit delay, while the firm size variable has no significantly affect audit delay. Meanwhile, results of MRA (Moderated Regression Analysis) test for independent commissioner and managerial ownership can partially strengthen the influence of audit opinion, reputation of auditor and firm size variables on audit delay.