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All Journal YUME : Journal of Management Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Jurnal Politik dan Pemerintahan Daerah Jurnal Ilmiah Manajemen Kesatuan Economics and Digital Business Review JPM: JURNAL PENGABDIAN MASYARAKAT Studi Ilmu Manajemen dan Organisasi Transekonomika : Akuntansi, Bisnis dan Keuangan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Kolaboratif Sains ProBisnis : Jurnal Manajemen Akuntansi'45 Journal of Management and Business Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Visi Manajemen (JVM) Golden Ratio of Data in Summary Jurnal Manajemen Kreatif dan Inovasi Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE ManBiz: Journal of Management and Business IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Pengabdian Masyarakat Manage Al-Infaq : Jurnal Ekonomi Islam
Rita Yunus
Tadulako University, Palu, Indonesia
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Journal : Akuntansi'45

 1 
Pengaruh Sukuk Bank Indonesia Dan Bi Rate Terhadap Inflasi di Indonesia Periode 2020-2023 Rafil Pramana S.M. Arsad; Failur Rahman; Haerul Anam; Rita Yunus; Santi Yunus
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4394

Abstract

This study aims to determine the Effect of Company Growth and Operational Complexity on Auditor Switching Mediated by Audit Delay. The data used are secondary data taken from audited financial statements in 2021-2023. Sample selection was carried out using the purposive sampling method and the number of samples that met the criteria was 10 companies with 30 observations. This research method is a quantitative method. The hypothesis testing of this study uses logistic regression analysis and path analysis assisted by the Statistical Program for Special Science (SPSS) version 25. The results of this study indicate that partially company growth does not affect audit delay, operational complexity affects audit delay, company growth does not affect auditor switching, operational complexity affects auditor switching and audit delay does not affect auditor switching, Company growth through audit delay has an effect on auditor switching, and operational complexity through audit delay has an effect on auditor switching.
Co-Authors A. Adriansah Abdul Rahmat Abdul Rahmat Adriansah, A. Afriana Ahmad Syatir Ahmad Syatir Akbar Hidayat Amal, Husaeva Amelia, Widya Anam , Haerul Andi Herman Jaya Andina Pangala Andina Pangala Anwar, Anas Iswanto Asmarini Asmarini Asriyani Asriyani Aulia, Nur Annisa Badria, Badria Busman Busman, Busman Busman, Muh. Rafli Chaerul Anam Chairil Anwar Dini Angraini Dyah, Tri Murti Ayu Edhi Taqwa Eko Jokolelono Elfine Louise Abu Elfine Louise Abu Elfine Louise Abu, Elfine Louise Abu Erifsandi, M. Fadhilah, Rifqah Failur Rahman Farida Millias Tuty Faruq Lamusa Fattah, Sanusi Fridly Devid Gunawan Tasiabe Haerul Anam Haerul Anam Hafista, Salmah Hakimi, Shohib Ika Rafika Jody Setyadi Kalvin Albert Parinding Kalvin Parinding Kamagi, Siti Hargita R. Karenhapukh Purba Kartika Kartika Kezia Verty Kifayatun, Kikif Laendatu Paembonan Lare Murwokolo Cokro Lutfi, Muhtar Lutfi, Muthar M. Anwar Nasruddin M. Musdayati Mahamidi, Widyawati Mahbit Kusnandy Ma’rifah, Nur Ainun Meity Ferdiana Paskual Meity Ferdiana Paskual Meyti Ferdiana Paskual Mia Audina Mia Audina, Mia Mifta Khairani Nasution Moh Irsyat Arrosidik R. Abd Karim Mohamad Ichwan Muhammad Akbar Muhammad Ichsan Muhammad Ichsan Muhammad Idfal Muhilannuri MUHTAR LUTFI Muhtar Lutfi Mukhtar Tallesang Mukhtar Tallesang Mus dayanti Musdayanti, M. Musdayati Musdayati Musdayati Musdayati Musdayati Musdayati, M. Musdayati, Musdayati Nahda Maidina Arifin Nahdiasma Kirana Nahdiasma Kirana Naisela Vebyanti Y. Pontoh Nasnianti Pasangka Novita Sari Novita Sari Novita Sari Nudiatulhuda Mangun Nuryana Haprin DJ Achmad Nuryana Haprin Dj Achmad Nur’aziza Pasangka, Nasnianti Paskual, Meyti Ferdiana Patta Tope Putri, Atista Galuh Surya Putri, Dini Aulia Rafika, Ika Rafil Pramana S.M. Arsad Rahmatia Rahmatia Rangga Putera Boroallo Ravika Rismawati Rengku, Stovan Reski Awalia Rezaldi, Rezaldi Rifqah Fadhilah Risman Risman Sabri, Hamsah Salmah Hafista Sari, Nurfadilah Sindika Solly Aryza Suparman Suparman Syamsuddin HM Syamsuddin Syamsuddin Syatir, Ahmad Tallesang, Mukhtar Umam, Sirajul Vera Sri Endah Cicilia Vera Sri Endah Cicilia Wahyul Wahyul Wahyul Wijaya, Fajar Wiri Wirastuti Yohan Yosep Sompotan Yunus Sading Yunus, Santi Yusril, Moh.