KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 3 (2022): Kalbisiana

Pengaruh Audit Fee, Opini Audit, dan Audit Delay terhadap Auditor Switching dengan Financial Distress sebagai Variabel Moderasi

Susana Milo (Institut Teknologi dan Bisnis Kalbis)
Maulana Malik Muhammad (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
03 Oct 2022

Abstract

This study aims to determine the effect of audit fees, audit opinion and audit delay on auditor switching with financial distress as a moderating variable. The population in this research are linfrastructure, utility and transportation sector companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The number of research samples obtained is 40 companies with using purposive sampling method and the amount of research data obtained is 200. The data analysis method used is regression logistic analysis.. The results of the study indicate that the audit fee have no effect on auditor switching, audit opinion has a significant negative effect on auditor switching and audit delay have no effect on auditor switching and the financial distress variable is not able to moderate the effect of audit fee, audit opinion and audit delay on auditor switching

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Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...