PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI

Audit delay is defined as the length of time for completion audit starting from closing date financial year until issuance statements. This study was conducted to provide empirical evidence effect profitability and solvency on with firm size a moderating variable. The sample this uses manufacturing companies in consumer goods industry sector that are listed Indonesia Stock Exchange (IDX) 2019-2021. data used statements issued by company every year. sampling technique purposive method. research multiple regression analysis method moderated MRA test approach. results indicate has an delay, while no able moderate unable delay.Keywords: Profitability, Solvency, Firm Size, Delay