@mastersthesis{eprintuntirta60146,
            note = {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.},
          school = {UNIVERSITAS SULTAN AGENG TIRTAYASA},
            year = {2025},
          author = {Nabilla Audrey Frishilla},
           title = {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)},
        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.},
             url = {https://eprints.untirta.ac.id/60146/},
        keywords = {Audit Opinion, Audit Fee, Financial Distress, Auditor Switching,
Audit Delay.
Opini Audit, Biaya Audit, Financial Distress, Auditor Switching,
Audit Delay.}
}