Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Mimbar Administrasi

Faktor-Faktor yang Mempengaruhi Audit Delay dengan Spesialisasi Industri Auditor sebagai Pemoderasi Ida Ayu Ratih Weda Dwijayani; Made Yenni Latrini
MIMBAR ADMINISTRASI FISIP UNTAG Semarang Vol. 21 No. 1 (2024): April : Jurnal MIMBAR ADMINISTRASI
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mia.v21i1.2074

Abstract

This study aims to empirically prove the influence of auditor switching, financial distress, and the complexity of company operations on audit delays and to prove empirically whether the specialization of the auditor industry moderates the influence of auditor switching, financial distress, and complexity of company operations on audit delays in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2019-2022. The population of this study is 167 companies. The sample was selected using the purposive sampling technique, so that a sample of 92 companies was obtained with observation for 4 years. The analysis technique used is Moderated Regression Analysis (MRA) or interaction test. The study obtained results that auditor switching, financial distress, and the complexity of company operations statistically have a positive and significant effect on audit delays, and the expertise of the auditor industry is able to moderate the influence of auditor switching, financial distress, and the complexity of company operations on audit delays.
Co-Authors Ade Wisteri Sawitri Nandari Baiq Dewi Nova Catherine Octorina Marpaung Desak Gede Novita Anjani Dewa Ayu Nyoman Stari Dewi Dewa Ayu Wini Triarini Dewa Gde Valentino Dewi, Luh Gede Krisna Dwi Andriyanti Gayatri Gayatri Gayatri Gayatri Gayatri Gayatri Grece Setiawan Yuliana Hanna Ewita Napitupulu I G. A. Bella Lestari I Gusti Agung Brawijaya I Gusti Agung Mahendra Putra I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Putu Angga Rahmita Pratama I Gusti Widay Wijaksana I Ketut Yadnyana I Made Dwi Budiana Penindra I Ngurah Sudi Darma Yasa I Putu Aditya Prastika Eka Putra I Putu Sastrawan I Wayan Dodi Eka Arsana Ida Ayu Ismaya Sukrapratiwi Ida Ayu Ratih Weda Dwijayani Ida Ayu Tari Purnama Sasti Kadek Agus Santika Putra Ketut Dian Puspitasari Komang Mariani Luh Ratna Wulandari Made Rara Virginia Nirmala Made Widananda Vira Suksma Paramachintya N.L.S. Widhiyani Ni Gusti Ayu Ratih Anjelika Ni Kadek Ayu Asri Anggreni Ni Kadek Lia Natalia Ni Kadek Susi Adnyani Ni Ketut Ayu Paramita Ni Luh Dwi Ariestanti Ni Luh Gede Putri Wulandari Ni Luh Ketut Ayu Sathya Lestari Ni Luh Putu Uttari Premananda Ni Luh Putu widhiastuti, Ni Luh Putu Ni Made Sintya Surya Dewi Ni Made Sri Pawitri Ni Nyoman Rsi Respati Ni Pt Intan Pradnyani Ni Putu Ari Mirayani Ni Putu Indah Ayu Muliantari Ni Putu Okta Verdhyana Ni Putu Wanda Anggeliana Putri Ni Wayan Asri Mustika Ni Wayan Sulistiani Ni Wayan Yundari Putri Nyoman Ayu Oktaviani Putu Aprilia Wulandari Putu Bernika Saraswati Putu Dian Wulandari Putu Ratih Kartika Dewi Putu Wasita Astari Putu Yudha Asteria Putri