Impact of Reputation of Public Accounting Firms as Mediating Between Leverage, Profitability, and Company Size Against Audit Delay of Large Trading Companies on Indonesia Stock Exchange

Financial statements delivered promptly are useful in analyzing and making
decisions in the economic field that can contribute to national economic growth. The
timeliness of financial statements on the results of the audit report can also affect the
value of the financial statements. This research aims to determine the influence of
leverage, profitability, and company size on audit delay as well as the impact of the
reputation of public accounting firms (KAP) as a mediating influence of leverage,
profitability, and company size towards audit delay. This research was conducted on
twenty Large Trading Companies during the period 2015-2019 which totaled 100 data.
The data analysis techniques used in this research are descriptive statistical analysis,
classical assumption test, multiple regression analysis, and hypothesis testing. The
results showed that partially leverage, profitability, and KAP’s reputation had an
insignificant influence on audit delay, while the company size has a significant
influence on audit delay. Furthermore, the reputation of public accounting firms can
moderate the influence of leverage on audit delay but is unable to moderate the
influence of the company size and profitability on audit delay.