Analysis of Corporate Governance and Solvency Mechanisms Against Audit Delay with Firm Size as moderating variable On Consumer Goods Sector Manufacturing Company On the Indonesia Stock Exchange

ABSTRACT: This study aims to determine and analyze how much influence the mechanism of corporate governance and solvency has on audit delay and the effect of firm size as a moderating variable in manufacturing companies in the consumer goods sector on the Indonesian stock exchange period . The research method used in this study uses a quantitative approach, the type of research is descriptive quantitative which is explanatory. The population of this research is 40 companies in the consumer goods sector, with purposive sampling technique, the sample that meets the criteria is 22 companies. The analytical method used in this study is the partial least square (PLS) method with SmartPLS software. The results of this study partially show that the corporate governance mechanism (X1) has an effect on audit delay (Y) in manufacturing companies in the consumer goods sector on the Indonesian stock exchange, partially solvency (X2) has no effect on audit delay (Y) in manufacturing companies in the goods sector. consumption on the Indonesian stock exchange, the effect of corporate governance mechanisms on audit delay is not moderated by firm size and the effect of solvency on audit delay is moderated by firm size in consumer goods sector companies on the Indonesian stock exchange.

Keywords: Corporate Governance mechanism, Solvency, Company Size and Audit Delay.