EVANI, Elsa Saphira (2022) The Influence of Company Performance on Audit Delay with Public Accounting Firm Quality as The Moderating Variable. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

Public companies should submit annual financial reports to the Indonesia Stock Exchange (IDX). The IDX sets a deadline for submitting financial reports no later than five months from the closing year of the company's books. Companies that are late in publishing their financial statements will get sanctions and fines from the IDX, and companies that are late in publishing financial reports will also get a bad reputation from investors. This research aims to find the influence of company performance on audit delay with public accounting firm quality as the moderating variable. This study uses agency theory and signaling theory. Research data was obtained by using secondary data from BEI and processed by quantitative methods. The companies used are consumer goods sector companies that have been listed on the IDX from 2019 to 2020. The determination of the company sample applies the purposive sampling method. The amount of data used is 140 data from 70 registered companies. The data is processed using the SPSS application for windows. The results of this study indicate that: (1) Profitability has a significant negative effect on audit delay, (2) Solvency has a significant negative effect on audit delay, (3) Quality of Public Accounting Firms cannot moderate the effect of profitability on audit delay, and (4) Quality of Accounting Firms The public cannot moderate the effect of solvency on audit delay. If the company has a high level of profitability, the company will immediately publish its financial statements. Companies with a high level of profitability can be a good signal related to the company's performance. Furthermore, if the company has a high level of solvency, it can show bad news regarding its performance. The company will strive to publish its financial statements on time to avoid successive bad signals. The quality of KAP cannot moderate the effect of profitability and solvency on audit delay. It indicates that every KAP, good and bad quality, will always process the audit of the company's financial statements by following applicable standards and always work hard to complete the audit process on time. KAP will carry out the audit process properly regardless of the company's high or low value of profitability and solvency. The results of the above study concluded that to minimize audit delay, companies must pay attention to the profitability, solvency, and quality of KAP. The high profitability and solvency of the company will shorten the audit delay. Public companies must ensure that annual financial statements are published on time to maintain the trust of investors and shareholders. The company employs KAP to audit its annual report before publication, which is expected to maximize the audit process so that audit delay can be minimized by knowing several factors that cause it.

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