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Open access Sep 2026

The Moderating Role of Auditor Reputation on the Effect of Profitability, Solvability, and Financial Distress on Audit Delay

This study examines the effect of profitability, solvency, and financial distress on audit delay, and investigates the moderating role of auditor reputation. The study employs a quantitative approach using secondary data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) over the 2021–2025 period...

Hedar Rusman, Rudy, Harmoko Sukayat · 0 citations

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