PENGARUH PROFITABILITAS TERHADAP KETERLAMBATAN PENYAMPAIAN LAPORAN KEUANGAN DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2014-2016)

ABSTRACT
This study is hypothesis testing research that aims yo test empirically that moderated public accounting firms’ reputation influence the profitability toward audit delay. The population of the study were all manufacturing companies that has been listed on the determined by purposive sampling method that produces a sample of 395 companies. This study observation period for 3 years from 2014-2016. The independent variable be measured using a proxy ROA (Return On Asset). Dependent variable of this study is audit delay are measured using total lag and moderating variable is public accounting firms’ measured using dummy variable. Data were tested by sub-groups. The result of this study is public accounting firms’ reputation is moderate influence the profitability toward audit delay.
Keyword: Profitability, public accounting firms’ reputation, audit delay.