The Effect of Firm Size, Auditor Switching and Public Accounting Firm Reputation on Audit Delay with Audit Risk as Moderation for Manufacturing Companies

This study aims to analyze and obtain empirical evidence regarding audit risk as moderating the effect of firm size, auditor switching, public accounting reputation on delay. The data collection*employed purposive sampling technique which was carried out at manufacturing companies Indonesia Stock Exchange in*2018 2020. Thus obtaining 89 samples. Moreover, in analyzing data, Moderated Regression Analysis (MRA) with an interaction test approach used. Furthermore, results showed that weakened size Meanwhile, did not moderate switching