The Effect Of Company Size On Audit Delay: The Moderating Role Of Kap's Reputation

Financial statements as a form of management's responsibility to investors. reports are medium communication between management and parties outside the company. The relevance information communicated will be lost if there is slight delay in submission, therefore financial must presented on time. that have been published IDX audited. Investors capital market need reliable, relevant, speedy timely, easy understand can used comparisons. performance by investors basis for making decisions buy or sell stock assets owned This study aims empirically examine moderating effect KAP size firm audit manufacturing companies listed Indonesia Stock Exchange 2016-2021. uses quantitative research statement data food beverage sub-sector from analysis technique this partial least squares (PLS). Based results study, shows (1) Firm Size has significant Audit Delay. (2)KAP's reputation moderate Company against Delay