Pengaruh Solvabilitas, Profitabilitas, dan Ukuran Kap terhadap Audit Delay dengan Opini Audit Going Concern sebagai variabel moderasi pada perusahaan Property dan Real Estate

Abstract

The purpose of this research is to examine and analyze whether solvency, profitability, and KAP size affect audit delay with the going concern audit opinion as the moderating variable in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. This research was conducted by applying data processing and analysis using secondary data obtained from the Indonesia Stock Exchange. The sampling technique used was documentation of annual reports, financial statements, and audit reports of property and real estate companies listed on the Indonesia Stock Exchange (IDX). The analytical technique employed in this research is regression analysis using a panel data model and statistical software, namely EViews. Based on the data processing and analysis, the findings indicate that solvency (X1) has a positive and significant effect on audit delay (Y), profitability (X2) has a positive and significant effect on audit delay (Y), and KAP size (X3) has a positive and significant effect on audit delay (Y). Furthermore, solvency (X1) has a positive but insignificant effect on audit delay (Y) when moderated by the going concern audit opinion (Z), profitability (X2) has a positive and significant effect on audit delay (Y) when moderated by the going concern audit opinion (Z), and KAP size (X3) has a negative but insignificant effect on audit delay (Y) when moderated by the going concern audit opinion (Z).