The Effect Of Audit Tenure And Leverage On Audit Delay With Auditor's Reputation As A Moderator

Dhea Ananda Pratiwi; Rudy Kurniawan; Muhsin

doi:10.63922/ijebir.v5i05.4579

Dhea Ananda Pratiwi Tanjungpura University
Rudy Kurniawan Tanjungpura University
Muhsin Tanjungpura University

DOI: https://doi.org/10.63922/ijebir.v5i05.4579

Keywords: Audit Tenure, Leverage, Audit Delay, Auditor Reputation, Moderated Regression Analysis (MRA)

Abstract

This study aims to examine the effect of audit tenure and leverage on audit delay, as well as the role of auditor reputation as a moderating variable in primary consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The study population included all primary consumer sector companies on the IDX, with a final sample of 55 companies (267 observations) selected using a purposive sampling technique. Secondary data were obtained from audited financial statements and annual reports. The analysis method used was Moderated Regression Analysis (MRA) with a panel data approach using a Random Effects Model. The results showed that audit tenure had a significant negative effect on audit delay, while leverage had a significant positive effect on audit delay. However, auditor reputation was not proven to moderate the effect of audit tenure or leverage on audit delay. These findings have implications for issuers, auditors, and regulators in improving the timeliness of audited financial report submission

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