Determinants That Influence Audit Delay With Company Size As A Moderation
Keywords:
Audit Delay, Profitability, Company Age, Company SizeAbstract
The manufacturing sector is one of the main pillars of the Indonesian economy, with a significant contribution to economic growth, job creation, and infrastructure development. This makes the manufacturing sector also one type of industry in which investors are interested in investing. Of course, before choosing to invest, investors will first look for information, which is usually obtained from the company's annual report which contains audited financial statements. However, manufacturing companies are often late in publishing audited financial statements which are usually referred to as audit delay. In fact, timely publication of financial statements will also affect the amount of investment that the company will obtain from investor investment. This research examines the effect of profitability and company age on audit delay with company size as a moderation, which was carried out by manufacturing companies that listed in Indonesia Stock Exchange in the observation year 2018-2022. From this research, it can be seen that Profitability can significantly affect Audit Delay, Company Age cannot significantly affect Audit Delay, Company Size cannot significantly strengthen the influence of Profitability on Audit Delay, and Company Size cannot significantly strengthen the influence of Company Age on Audit Delay.
Keywords : Audit Delay, Profitability, Company Age, Company Size
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