Menggunakan reputasi KAP sebagai variabel pemoderasi, penelitian ini bertujuan menguji pengaruh financial distress, komite audit, opini audit, dan audit tenure terhadap audit delay, dengan fokus penelitian perusahaan properti dan real estate yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) dari tahun 2019 hingga 2023. Merupakan jenis penelitian kuantitatif dengan metode purposive sampling dalam pengambilan sampel, sehingga diperoleh 14 perusahaan yang dijadikan sampel penelitian selama 5 tahun. Audit delay diukur menggunakan rasio selisih hari setelah dikeluarkanya laporan keuangan hingga laporan auditan, kemudian Financial Distress diukur dengan menggunakan rasio metode Springate, Komite Audit diukur dengan rasio anggota komite, Audit Tenure diukur dengan rasio lama tahun perikatan, serta Opini Audit dan reputasi Kantor Akuntan Publik diukur menggunakan variabel dummy. Menggunakan analisis regresi data panel dengan gabungan antara data cross-section dan time series, dan diolah menggunakan Eviews 12. Hasil penelitian menunjukkan bahwa variabel financial distress, komite audit, opini audit, dan audit tenure berpengaruh negatif terhadap audit delay, baik secara parsial maupun simultan. Lebih lanjut, hasil uji moderasi menunjukan bahwa reputasi KAP memoderasi hubungan antara komite audit dan opini audit terhadap audit delay. Namun tidak memoderasi hubungan antara financial distress dan audit tenure terhadap audit delay.
 
ABSTRACT:
Using KAP reputation as a moderating variable, this study examines the effects of financial crisis, audit committee, audit opinion, and audit tenure on audit delay. The study focuses on real estate and property businesses that are listed on the Indonesian Sharia Stock Index (ISSI) between 2019 and 2023. Using a purposive sampling technique, this kind of quantitative research collected research samples from 14 companies over a five-year period. The Springate method ratio is used to measure financial distress, the ratio of committee members is used to measure the audit committee, the ratio of the days between the financial report's release and the audited report is used to measure the audit delay, and the ratio of the length of years of engagement, and audit opinion and reputation of the Public Accounting Firm are measured using dummy variables. Combining cross-sectional and time series data with panel data regression analysis, then processing it with Eviews 12. The results showed that, both separately and in combination, the factors of financial crisis, audit committee, audit opinion, and audit tenure have a negative on audit delay. Additionally, the moderation test findings indicate that the KAP's reputation moderates the association between the audit committee and audit opinion regarding audit delay, but not the relationship between audit tenure and financial distress regarding audit delay.