PENGARUH OPINI AUDIT, BIAYA AUDIT, FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING DENGA AUDIT DELAY SEBAGAI VARIABEL MODERATING (STUDI PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BEI PADA TAHUN 2018-2024)

Audrey Frishilla, Nabilla (2025) PENGARUH OPINI AUDIT, BIAYA AUDIT, FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING DENGA AUDIT DELAY SEBAGAI VARIABEL MODERATING (STUDI PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BEI PADA TAHUN 2018-2024). Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to examine the effect of audit opinion, audit fees, and financial distress on auditor switching, with audit delay serving as a moderating variable. The sample consists of financial sector companies listed on the Indonesia Stock Exchange (IDX) over the period 2018-2024. This research employs a quantitative approach using panel data logistic regression to test the proposed hypotheses. The analysis includes Descriptive Statistics, Model Fit Testing (Hosmer and Lemeshow Test), Overall Model Testing (Likelihood Ratio), Goodness-of-Fit Measurement (McFadden R-Squared), and Logistic Regression Estimation using both Probit and Logit models in EViews software. The results show that audit opinion and audit fees have a positive and significant effect on auditor switching, whereas financial distress has a significant negative effect. Furthermore, audit delay is found to moderate these relationships by weakening the effects of audit opinion and audit fees on auditor switching, while strengthening the effect of financial distress. These findings highlight a dynamic relationship between audit quality, the timeliness of financial reporting, and a firm’s financial condition in determining auditor switching decisions. This study contributes to the literature by integrating Agency Theory and Signaling Theory to explain the moderating role of audit delay in auditor switching decisions.

Item Type:

Thesis (Master)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Muchlish, Munawar	197509092005011002
Thesis advisor	Mulyadi, Roza	198202212014041001

Additional Information:

Penelitian ini bertujuan untuk menganalisis pengaruh opini audit, biaya audit, dan financial distress terhadap auditor switching dengan audit delay sebagai variabel moderating. Objek penelitian mencakup perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2024. Pendekatan penelitian ini bersifat kuantitatif dengan menggunakan analisis regresi logistik data panel untuk menguji hipotesis yang diajukan. Proses analisis meliputi uji Statistik Deskriptif, Uji Kelayakan Model (Hosmer And Lemeshow’s), Uji Keseluruhan Model (Likelihood Ratio), Uji Kecocokan Model (Mcfadden RSquared), serta Estimasi Regresi Logistik dengan Model Probit dan Logit pada Software E-Views. Hasil penelitian menunjukkan bahwa opini audit dan biaya audit berpengaruh positif dan signifikan terhadap auditor switching, sedangkan financial distress berpengaruh negatif signifikan. Selain itu, audit delay terbukti memoderasi hubungan tersebut dengan memperlemah pengaruh opini audit dan biaya audit terhadap auditor switching, serta memperkuat pengaruh financial distress. Temuan ini menunjukkan adanya hubungan dinamis antara kualitas audit, ketepatan waktu pelaporan, dan kondisi keuangan perusahaan dalam menentukan keputusan pergantian auditor. Penelitian ini memberikan kontribusi teoritis dengan mengintegrasikan Teori Keagenan dan Teori Sinyal untuk menjelaskan peran audit delay dalam keputusan auditor switching.

Uncontrolled Keywords:

Audit Opinion, Audit Fee, Financial Distress, Auditor Switching, Audit Delay. Opini Audit, Biaya Audit, Financial Distress, Auditor Switching, Audit Delay.

Subjects:

H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis
08 Pascasarjana > 62101-Magister Akuntansi

Depositing User:

Nabilla Audrey Frishilla

Date Deposited:

29 Apr 2026 07:18

Last Modified:

29 Apr 2026 07:18

URI:

http://eprints.untirta.ac.id/id/eprint/60146

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