PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY DENGAN MANAJEMEN LABA SEBAGAI MODERASI

The purpose of this study is to empirically analyze the effect of profitability and company size on audit delay using profit management moderation. The sample in this study is 69 annual reports of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2020-2022 using purposive sampling techniques. Data analysis was carried out with binary probit regression including the Wald Test, Likelihood Test, and Goodnes of Fit Test using the Stata 15 application. The results of this study show that Profitability and Company Size affect Audit Delay. Profit Management strengthens Profitability against Audit Delay. While Profit Management does not strengthen the Company's Size against Audit Delay.