AUDIT REPORT LAG WITH KAP REPUTATION AS A MODERATING VARIABLE IN COMPANIES LISTED ON THE IDX IN THE PERIOD 2021-2023

Abstract

This study aims to analyze the effect on Audit Report Lag with KAP Reputation as a moderating variable in companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique is purposive sampling obtained 406 companies. This test uses the SmartPLS version 3. Partially it is shown that Solvency, Profitability, Liquidity, and Audit Opinion have no effect, however, Audit Tenure and Company Size have a significant negative effect on Audit Report Lag. KAP Reputation is unable to moderate the effect between the variables Solvency, Profitability, Liquidity, Audit Tenure, and Audit Opinion on Audit Report Lag. However, it is able to moderate the effect of Company Size on Audit Report Lag.