PENGARUH UKURAN PERUSAHAAN, AUDITOR SWITCHING, DAN UKURAN KAP TERHADAP KETERLAMBATAN AUDIT DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL PEMODERASI

PENGARUH UKURAN PERUSAHAAN, AUDITOR SWITCHING, DAN UKURAN KAP TERHADAP KETERLAMBATAN AUDIT DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL PEMODERASI

firm size, auditor switching, public accounting firm size, audit delays, financial distress

Public companies that have been listed on the Indonesia Stock Exchange must submit a financial audit report, the audited financial report is used by investors as a basis for decision making. This study aims to examine the effect of auditor switching firm size and public accounting firm size on audit delay, also to test financial distress to moderate the effect of auditor switching firm size and public accounting firm size on audit delay. The research sample used mining companies and manufacturing companies in the consumer goods industry sub-sector listed on the Indonesia Stock Exchange in 2015-2019. The sample selection used certain criteria with the purposive sampling method. In five periods there are 103 observational data from 18 manufacturing
companies in the consumer goods industry sub-sector and 192 pieces of observational data from 33 mining companies. The data analysis method for conducting this research is the logistic regression method. The test results show that company size does not affect audit delays, auditor switching has a positive and significant effect on audit delays, the size of public accounting firms has a positive and significant effect on audit delays, financial distress does not moderate company size
on audit delays, financial distress does not moderate auditor switching on audit delays and financial distress strengthens the effect of public accounting firm size on audit delays.

Lusmino Basia, Dody Hapsoro, Theresia Trisanti

http://jam.stieykpn.ac.id/index.php/jam/issue/view/141

STIE YKPN Yogyakarta

Desember 2021

Sri Wahyuni

P ISSN 2621-7031
E ISSN 2621-704X

PDF

Indonesian

Text

Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2021