PENGARUH AUDIT OPINION, AUDIT TENURE, DAN PROFITABILITAS TERHADAP AUDIT DELAY DENGAN REPUTASI KANTOR AKUNTAN PUBLIK(KAP) SEBAGAI VARIABEL MODERASI

The aim of this study is to find out how the effect audit opinion, tenure, and profitability on delay with public accounting firm reputation as a moderating variable. sample manufacturing company from basic industry chemical sectors listed S&P Global during 2017-2019 period, final size 225 samples. data analysis method used multiple linear regression model using STATA software by testing two research models, namely 1 (model without variables) 2 variables). According results hypothesis test that has been carried out, it shows opinion an delay, while tenure do not have significant delay. Meanwhile, show able moderate relationship between unable profitability.
 Keywords: Audit Delay, Tenure, Public Accounting Firm Reputation, Profitability