Authors:

Siti Fatimah, I Dewa Nyoman Wiratmaja

Abstract:

“The purpose of this study was to determine the effect of auditor switching and financial distress on audit delay, as well as complexity of operations of the company as a moderating influence auditor switching and financial distress on audit delay. This research was conducted in consumer goods companies listed on the Indonesian Stock Exchange (BEI) of the year 2011- 2016. Samples taken as many as 156 companies using purposive sampling technique. The data collection was conducted using non-participant observation. The analysis technique used is Moderated Regression Analysis (MRA). Analysis results showed that auditor switching have no affect audit delay, while financial distress positively affect audit delay. Complexity of operations of the company was not able to moderate the relationship between auditor switching and financial distress with audit delay. Keywords: Audit Delay, Auditor Switching, Financial Distress, Complexity of Operations of the Company”

Keywords

Audit Delay, Auditor Switching, Financial Distress, Complexity of Operations of the Company

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/akuntansi/full-39876

Published

2018-10-18

How To Cite

FATIMAH, Siti; WIRATMAJA, I Dewa Nyoman. Kompleksitas Operasi Perusahaan sebagai Pemoderasi Pengaruh Pergantian Auditor dan Financial Distress terhadap Audit Delay.E-Jurnal Akuntansi, [S.l.], v. 25, n. 2, p. 1205 - 1233, oct. 2018. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-39876. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2018.v25.i02.p15.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 25 No 2 (2018)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License