THE INFLUENCE OF COMPANY SIZE, AUDIT COMMITTEE AND AUDIT OPINION ON AUDIT DELAY WITH THE REPUTATION OF THE PUBLIC ACCOUNTING FIRM (KAP) AS A MODERATION VARIABLE

The research aims to determine the effect of company size, audit committee and audit opinion on audit delay with the reputation of the public accounting firm (KAP) as a moderating variable in basic industrial and chemical sector companies listed on the Indonesia Stock Exchange (BEI) 2019-2023. This research uses descriptive analysis with a quantitative approach using secondary data obtained from the Indonesia Stock Exchange (BEI) and the websites of each company. The analysis technique in this research uses multiple linear regression analysis and moderated regression analysis (MRA) with the help of eviews series 12 software. The population in this research is basic industry and chemical sector companies listed on the Indonesia Stock Exchange (BEI) 2019-2023. The sampling technique used purposive sampling so that the selected sample was 51 companies with observations for 5 years, namely 2019-2023. The result of this research show that simultaneously company size, audit committee and audit opinion influence audit delay. Company size and audit opinion have no partial effect on audit delay, but the audit committee has a partial effect on audit delay. KAP’s reputation is not able to moderate the influence of company size on audit delay, KAP’s reputation is also unable to moderate the influence of audit opinion on audit delay, but KAP’s reputation is able to moderate the influence of the audit committee on audit delay.