Keberadaan Komite Audit Sebagai Pemoderasi Pengaruh Leverage, Profitabilitas,…

ABSTRACT This research aims to examine the effect of leverage, profitability, audit tenure and KAP size on audit delay by being moderated by an audit committee on consumer goods companies listed on the Indonesia Stock Exchange in the 2015-2018 period. Audit delay is measured by the number of days from the closing date of the company's fiscal year, December 31 until the date stated in the indep…