The purpose of this study is to determine the effect of company size and profitability on audit delay with the reputation of the public accounting firm as a moderator. The study was conducted at conventional commercial banks in Indonesia during the 2014-2016 period. The total sample was 34 companies with 102 observations. The sample technique used was purposive sampling the analysis in this study used partial least square with WrapPLS. The results showed that company size and profitability has a significant effect on audit delay. The reputation of public accounting firms did not moderate the company size and profitability on audit delay.

Fraud cases in capital market concerning financial report delay were the main issues of the research. The aim of this research was to investigate the effect of financial performance, audit delay, and firm value. Population of the research was all companies listed in Indonesian Stock Exchange, from 2011-2013. The total of research samples were 38 banking companies with 97 annual reports done by using purposive sampling method. Data analyses used were classical assumption test and hypothesis test with multiple linear regression analysis. The result of the research showed that financial performance had a significant influence to audit delay, while financial performance had a significant influence to firm value. Meanwhile audit delay did not significantly influence to firm value. The practical implication of the research suggested the delay of the financial report's delivery had an impact toward company's image in front of the stakeholders. ABSTRAKIsu utama dalam penelitian ini adalah kasus kecurangan yang terjadi di pasar modal mengenai keterlambatan laporan keuangan. Tujuan dari penelitian ini adalah untuk menguji pengaruh kinerja keuangan, audit delay, dan nilai perusahaan. Populasi dari penelitian ini adalah semua perusahaan yang terdaftar di Bursa Efek Indonesia, dari tahun 2011-2013. Total sampel penelitian sebanyak 38 perusahaan perbankan dengan 97 laporan keuangan tahunan dengan metode purposive sampling. Analisis data yang digunakan adalah uji asumsi klasik dan uji hipotesis dengan analisis regresi linier berganda. Hasil dari penelitian menunjukkan bahwa kinerja keuangan memiliki pengaruh yang signifikan terhadap audit delay, kinerja keuangan memiliki pengaruh yang signifikan terhadap nilai perusahaan. Sementara audit delay tidak berpengaruh signifikan terhadap nilai perusahaan. Implikasi praktis dari penelitian memberikan masukan bahwa keterlambatan dalam pengiriman laporan keuangan memiliki dampak terhadap citra perusahaan di depan para pemangku kepentingan.