AUDIT DELAY MEMEDIASI PENGARUH FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING (PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI CONSUMER GOODS TAHUN 2019-2023)

Yessylia Rima Enjelita, Muhammad Agus Sudrajat, Maya Novitasari

Abstract


This research aims to find out whether audit delay mediates the effect of financial distress on auditor switching (a case study of consumer goods subsector manufacturing companies listed on the IDX in 2019-2023). The sample for this research is the Consumer Goods Subsector manufacturing companies listed on the IDX, totalling 277 companies within a 5 year period determined by purposive sampling.  The design in this research uses a quantitative approach model. Data analysis was carried out using multiple linear regression analysis using the SPSS application. The research results show that 1) The financial distress variable has a positive and significant influence on auditor switching, 2) The financial distress variable has a positive and significant influence on audit delay, 3) The audit delay variable has a positive and significant influence on auditor switching, 4 ) audit delay can mediate financial distress against auditor switching.

Keywords: Audit Delay, Financial Distress, and Auditor Switching


Full Text:

PDF

References


Yasar, B., Martin, T., & Kiessling, T. (2020). An empirical test of signalling theory. Management Research Review, 43(11), 1309–1335. https://doi.org/10.1108/MRR-08-2019-0338

Sujiati, A. I., Mukti, A. H., & Sianipar, P. B. H. (2024). Pengaruh Audit Delay, Opini Audit, Dan Financial Distress Terhadap Auditor Switching (Studi Empiris Pada Perusahaan Sektor Consumer Non-Cyclicals Subsektor Food & Beverage Yang Terdaftar Di Bursa Efek Indonesia TAHUN 2020-2022). SENTRI: Jurnal Riset Ilmiah, 2(4), 1275--1289.

Rizky, F. C., Azhar, K. S., & Suryani, Y. (2022). Pengaruh audit delay, audit tenure, dan opini audit terhadap auditor switching dengan financial distress sebagai variabel moderating. Jurnal Ilmu Komputer, Ekonomi Dan Manajemen, 2(2), 1548–1560.

Viarni, W. O., Suryadi, N., Yusnelly, A., & Rahma, S. (2024). Audit Delay Memediasi Pengaruh Audit Fee, Audit Tenure Dan Audit Capacity Stress Terhadap Kualitas Audit Pada Perusahaan Infrastruktur, Utilitas Dan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022. Jurnal Akuntansi Dan Keuangan, 12(2), 58–69. https://doi.org/ 10.32520/jak.v12i2.3020.


Refbacks

  • There are currently no refbacks.


 

 

 

 

 

 

 

Editorial Office:

Universitas PGRI Madiun

Kampus 3 Lantai 2

Fakultas Ekonomi dan Bisnis

Jl. Auri no. 14-16 Madiun