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Journal : Akuntansi'45

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 Abdul Azis Sapriadi Abdul Azis Sapriadi Abdul Rahmat Abdul Rahmat Achmad, Nuryana Hapirin Dj Afandhi Afandhi Al-Hadar, Zakina Zein Aldenan Kristanto Taburi Alfiska Meike Syaloomitha Ompoeo Amal, Husaeva Anam , Haerul Anam, Haerul Andi Herman Jaya Andina Pangala Andina Pangala Busman Busman, Busman Busman, Muh. Rafli Chairil Anwar Dini Angraini Edhi Taqwa Eko Jokolelono Eni Santika, Ni Wayan F. Fitriyani Fadhilah, Rifqah Failur Rahman Farida Milias Tuty Farida Millias Tuty Fathia Fathia Fiola Sinta Fitriyani, F. Giska Putri Haerul Anam Haerul Anam Hakimi, Shohib Ika Rafika Ika Rafika Jody Setyadi Kalvin Albert Parinding Kalvin Parinding Kamagi, Siti Hargita R. Kartika Kartika Laendatu Paembonan Lare Murwokolo Cokro Lutfi, Muhtar Lutfi, Muthar M. Anwar Nasruddin M. Lutfi Mahamidi, Widyawati Marselina Lian Marselina Lian Ma’rifah, Nur Ainun Meity Ferdiana Paskual Meity Ferdiana Paskual Meity Ferdiana Paskual Meyti Ferdiana Paskual Mifta Khairani Nasution Moh Irsyat Arrosidik R. Abd Karim Mohamad Ichwan Muhammad Idfal Mukhtar Tallesang Mukhtar Tallesang Musdayati Musdayati Musdayati Musdayati, Musdayati Muthar Lutfi Nahdiasma Kirana Nahdiasma Kirana Nahe, Sahrul SA. Naisela Vebyanti Y. Pontoh Novita Sari Novita Sari Nudiatulhuda Mangun Nuryana Haprin Dj Achmad Nuryana Haprin DJ Achmad Nuryana Haprin DJ. Achmad*, Nuryana Haprin Nur’aziza Parifaya, Nurfadila I Paskua, Meity Ferdiana l Paskual, Meity F Paskual, Meity Ferdiana Paskual, Meyti Ferdiana Patta Tope Putri, Atista Galuh Surya Putri, Dini Aulia Rafika, Ika Rafil Pramana S.M. Arsad Ramenggila, Silvia Delvita Ravika Rismawati Rengku, Stovan Reny Melawati Rezaldi, Rezaldi Rifqah Fadhilah Rita Suirlan Rita Yunus Saljum Muliyani Saputra, Ahmad Syamsuddin Syamsuddin HM Syamsuddin Syamsuddin Tallesang, M. Tallesang, Mukhtar Vera Sri Endah Cicilia Wahyudi, Isyam Yohan Yohan Yohan Yosep Sompotan Yunus Sading Yusril, Moh. Zakina Zein Al-Hadar