PENGARUH PROFITABILITAS, DAN LEVERAGE, TERHADAP AUDIT REPORT LAG DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2021-2024

This study aims to determine whether profitability and leverage influence audit report lag, with company size as a moderator. This study uses a quantitative approach, utilizing secondary data from the official Indonesian stock market portal, commonly known as the IDX, on the website www.idx.co.id. The sample selection method used purposive sampling, with a study population of 95 companies. This study used a sample of 84 entity data from 21 property and real estate companies listed on the Indonesia Stock Exchange during 2021-2024. The results of this study indicate that profitability has no effect on audit report lag. Leverage has a significant effect on audit report lag. Company size is unable to moderate the effect of profitability on audit report lag. Company size is able to moderate the effect of leverage on audit report lag.

Keywords: Profitability, Leverage, Audit report lag, Company size