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      "title": "PENGARUH OPINI AUDIT, BIAYA AUDIT,\r\nFINANCIAL DISTRESS TERHADAP AUDITOR\r\nSWITCHING DENGA AUDIT DELAY SEBAGAI\r\nVARIABEL MODERATING\r\n(STUDI PADA PERUSAHAAN SEKTOR KEUANGAN YANG\r\nTERDAFTAR DI BEI PADA TAHUN 2018-2024)",
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      "keywords": "Audit Opinion, Audit Fee, Financial Distress, Auditor Switching,\r\nAudit Delay.\r\nOpini Audit, Biaya Audit, Financial Distress, Auditor Switching,\r\nAudit Delay.",
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      "note": "Penelitian ini bertujuan untuk menganalisis pengaruh opini audit, biaya audit, dan\r\nfinancial distress terhadap auditor switching dengan audit delay sebagai variabel\r\nmoderating. Objek penelitian mencakup perusahaan sektor keuangan yang\r\nterdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2024. Pendekatan\r\npenelitian ini bersifat kuantitatif dengan menggunakan analisis regresi logistik\r\ndata panel untuk menguji hipotesis yang diajukan. Proses analisis meliputi uji\r\nStatistik Deskriptif, Uji Kelayakan Model (Hosmer And Lemeshow’s), Uji\r\nKeseluruhan Model (Likelihood Ratio), Uji Kecocokan Model (Mcfadden RSquared), serta Estimasi Regresi Logistik dengan Model Probit dan Logit pada\r\nSoftware E-Views. Hasil penelitian menunjukkan bahwa opini audit dan biaya\r\naudit berpengaruh positif dan signifikan terhadap auditor switching, sedangkan\r\nfinancial distress berpengaruh negatif signifikan. Selain itu, audit delay terbukti\r\nmemoderasi hubungan tersebut dengan memperlemah pengaruh opini audit dan\r\nbiaya audit terhadap auditor switching, serta memperkuat pengaruh financial\r\ndistress. Temuan ini menunjukkan adanya hubungan dinamis antara kualitas audit,\r\nketepatan waktu pelaporan, dan kondisi keuangan perusahaan dalam menentukan\r\nkeputusan pergantian auditor. Penelitian ini memberikan kontribusi teoritis dengan\r\nmengintegrasikan Teori Keagenan dan Teori Sinyal untuk menjelaskan peran audit\r\ndelay dalam keputusan auditor switching.",
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      "abstract": "This study aims to examine the effect of audit opinion, audit fees, and financial\r\ndistress on auditor switching, with audit delay serving as a moderating variable.\r\nThe sample consists of financial sector companies listed on the Indonesia Stock\r\nExchange (IDX) over the period 2018-2024. This research employs a quantitative\r\napproach using panel data logistic regression to test the proposed hypotheses. The\r\nanalysis includes Descriptive Statistics, Model Fit Testing (Hosmer and\r\nLemeshow Test), Overall Model Testing (Likelihood Ratio), Goodness-of-Fit\r\nMeasurement (McFadden R-Squared), and Logistic Regression Estimation using\r\nboth Probit and Logit models in EViews software. The results show that audit\r\nopinion and audit fees have a positive and significant effect on auditor switching,\r\nwhereas financial distress has a significant negative effect. Furthermore, audit\r\ndelay is found to moderate these relationships by weakening the effects of audit\r\nopinion and audit fees on auditor switching, while strengthening the effect of\r\nfinancial distress. These findings highlight a dynamic relationship between audit\r\nquality, the timeliness of financial reporting, and a firm’s financial condition in\r\ndetermining auditor switching decisions. This study contributes to the literature\r\nby integrating Agency Theory and Signaling Theory to explain the moderating\r\nrole of audit delay in auditor switching decisions.",
      "thesis_type": "masters",
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      "date": 2025,
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