The Effect of Company Size, Audit Tenure and Audit Committee Gender on Audit Delay with Financial Distress as a Moderating Variable

This research is a study that uses secondary data taken from the population in all companies listed in the Indonesia Stock Exchange during 2018-2021 excluding the finance company (bank and non-bank). This study takes the title of “The Effect of Company Size, Audit Tenure and Audit Committee Gender on Audit Delay with Financial Distress as Moderating Variable”. The purpose of this study is to find the influence of company size, audit tenure and audit committee gender on audit delay using financial distress as the moderating variable. In year 2021, there is a total of 767 companies listed on Indonesia Stock Exchange, it is an increase for about 14.8% than 2018. Companies that are listed in Indonesia Stock Exchange are required to report their financial statement annually. There will be fined if the companies did not/late in reporting their financial statement. However, there are several companies that still negligent their duties. According to report from IDX, in year 2021 there are 45 companies that got suspended because they are not submitting their financial statement, it is increase for about 35% from 2018. The population in this study is 659 companies that listed in Indonesia Stock Exchange during 2018-2021. The sample is taken by using the purposive sampling technique. Therefore, the total sample that use as research materials is 111 companies. This study use Eviews 13 as the tool of the analysis. Based on the result of data analysis, it can be conclude that: (1) Company size has a negative effect on audit delay; (2) Audit tenure has no effect on audit delay; (3) Audit committee gender has a positive effect on audit delay; (4) Financial distress weaken the effect of company size on audit delay; (5) financial distress can not moderate the effect of audit tenure on audit dela