Pengaruh Likuiditas, Solvabilitas dan Profitabilitas terhadap Audit Delay dengan Ukuran Perusahaan Sebagai Variabel Moderating (Bank BUMN Indonesia & Bank Malaysia)

Abstract

This study aims to analyze the effects of liquidity, solvency, and profitability on audit delay in Indonesian State -Owned Banks (BUMN) and Malaysian Private Banks. Additionally, the study investigates whether firm size moderates the relationship between liquidity, solvency, and profitability on audit delay in both Indonesian State-Owned Banks and Malaysian Private Banks. This research adopts a causal associative approach using quantitative methods. The population consists of five state-owned banking companies listed on the Indonesia Stock Exchange and ten private banking companies listed on the Malaysia Stock Exchange. The sample selection was based on a saturation sampling technique, resulting in 75 data observations (15 companies x 5 years from 2019 to 2023). The data analysis technique used in this study is panel data regression analysis and interaction testing, facilitated by Eviews 13 software. The findings indicate that liquidity has a negative and significant effect on audit delay, while solvency has a positive and significant effect on audit delay. Profitability, however, does not affect audit delay in both Indonesian State-Owned Banks and Malaysia n Private Banks. Additionally, the results reveal that firm size moderates the effect of liquidity and solvency on audit delay but does not moderate the effect of profitability on audit delay.