AUDIT QUALITY, FINANCIAL CHARACTERISTICS, AND AUDIT DELAY: EVIDENCE FROM THE INDONESIAN FINANCIAL SECTOR

Abstract

Public companies in Indonesia often face delays in completing the audit process. Understanding the determining factors is important to ensure timely financial reporting. This study examines audit quality as a moderating variable in the relationship between profitability, solvency, company size, and audit delays using a quantitative approach through logistic regression. The sample consists of 94 financial sector companies listed on the IDX for the 2022–2024 period, selected through purposive sampling. The findings show that solvency and company size significantly affect audit delays, while profitability does not. Audit quality negatively moderates the relationship between solvency and audit delays, but does not moderate the relationship between profitability and company size. This study provides empirical evidence on the moderating role of audit quality and offers practical implications for improving audit quality to minimise audit delays.