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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)
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.
MAGISTER AKUNTANSI, UNIVERSITAS SULTAN AGENG TIRTAYASA
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) (Text)
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H Social Sciences (General)
HF5601 Accounting