The Impact of Firm Size on the Effect of Industry Specialization, Audit Opinion and the Size of a Public Accounting Firm (KAP) on Audit Delay in Mining Companies

Many previous researchers have studied the factors causing audit delays such as company size, nature of company, firm industry specialization and etc, results are still inconsistent. Even found that this phenomenon is happening many public companies did listed on Indonesian stock exchange. This study aims to determine effect specialization, opinion size Public Accounting Firm (KAP) Audit Delay with a moderating variable. The sampling technique used purposive involved 33 mining data analysis method moderated regression (MRA). showed Industrial Specialization had positive delay. does not affect has no Our assumption variable proven.