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This is a Quantitative Study study.

The Effect of Financial Distress, Leverage, and Audit Opinion on Audit Delay and Company Size As Moderating Variables in the Transportation and Logistics Sector Listed on the Indonesia Stock Exchange 2019-2024

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Quantitative analysis shows audit delay is affected by financial distress and audit opinion in firms, implying firm size moderates this relationship.

Audit delay is directly influenced by financial distress and audit opinion, with firm size further modulating this effect.
Moderated Regression Analysis indicated that financial distress affects audit delays, but leverage does not significantly impact this outcome.
The study utilized secondary data from 20 firms, demonstrating key relationships through panel data regression analysis.
Implications suggest the need for improved financial reporting practices in logistics to address audit delay issues.

Afif et al. (2025) studied this question.

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Quantitative analysis shows audit delay is affected by financial distress and audit opinion in firms, implying firm size moderates this relationship.