The Effect of Firm Size, Profitability and Solvability Toward Audit Delay with Industry Specialist Auditor as Moderating Variable

Laelatun Nahdiya, Eko Suyono, Ratu Ayu Sri Wulandari


This research is an associative study of companies listed on the Indonesia Stock Exchange for whole sectors in the period of 2015-2019. This study is aimed to find out the relation of the firm size which proxied by total assets, profitability (Return on Assets), and Solvability (Debt to Assets Ratio) to audit delay using specialist auditor as the moderating variable. Population of this research is 607 companies with the total 353 samples meet the criterion. The data used in this study is panel data and using EViews 9 as the analysis tool. Hence, the result of this study shows: (1) company size does not affects audit delay (2) profitability does not affect audit delay (3) solvability positively affect audit delay (4) specialist auditor has negative effect on audit delay (5) Specialist auditor can not moderate the relation of company size, profitability and solvability to audit delay.

Keywords: Audit delay; firm size; profitability; solvability; specialist auditor.

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