THE EFFECT OF KAP REPUTATION, PROFITABILITY, AUDITOR TURNOVER AND AUDIT OPINION ON AUDIT DELAY (Case Study on Companies in the Trade, Services and Investment Sector Listed on the Indonesia Stock Exchange 2018-2021)

Abstract

Examination of the relationship between audit delay, audit opinion, auditor turnover, and public accounting firm reputation (Case Study on Service Trading and Investment Sector Companies Listed on the Indonesia Stock Exchange 2018–2021). Determining the impact of KAP Reputation, Profitability, Auditor Turnover, and audit opinions on audit delays in IDX-listed businesses operating in the trade, services, and investment sectors from 2018 to 2021 is the primary objective of this quantitative research.servicesUsing the purposive sampling technique, this study drew samples from 25 different companies.
Secondary data was culled from the business's annual report for this study. This study used regression panel data in conjunction with descriptive statistics and a classical assumption test to draw conclusions. hypothesis testing, panel data, and regression model selection. Data analysis or multiple linear regression results indicate that audit delay is partially impacted negatively by the variables KAP Reputation, Profitability, and Audit Opinion. Even though the auditor change variable has no bearing on audit delay. At the same time, it significantly impacts audit delay.