PENGARUH PROFITABILITAS, SOLVABILITAS TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI MODERASI (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia)

The goal of this research is to find out how audit delays are influenced by profitability, solvency, and the moderating effect of company size on these variables. In 2022, 61 mining firms that were listed on the Indonesia Stock Exchange were chosen at random from the study population using a purposive sampling method. This investigation's analytical instrument is the SPSS application, version 27. The regression analyzes that are employed are moderated regression and multiple linear regression. The study's results show that audit delays are positively affected by solvency and negatively affected by profitability. However, the effect of company size can mitigate the negative effects of both solvency and profitability on audit delays.