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All Journal Jurnal Akuntansi AKUNESA
Andini Agustin Rachmat
Universitas Mulawarman
Economics, Econometrics & Finance

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Audit Fees as a Moderator of the Effects of Auditor Switching and Audit Quality on Audit Report Lag in Manufacturing Companies Listed on the Indonesia Stock Exchange Andini Agustin Rachmat; Agus Setiawaty
Jurnal Akuntansi Vol 14 No 03 (2026): AKUNESA (May 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n03.p383-398

Abstract

This study aims to examine the effect of auditor switching and audit quality on audit report lag with audit fees as a moderator. The sample determination used a purposive sampling technique and obtained 335 data from manufacturing companies from 2020-2024. The analytical tools used in this study were multiple linear regression analysis and moderated regression analysis using IBM SPSS Statistics 26 software. The results showed that auditor switching had a significant positive effect on audit report lag, audit quality had a significant negative effect, audit fees moderated the effect of auditor switching on audit report lag, and audit fees weakened the effect of audit quality on audit report lag.
Co-Authors Agus Setiawaty