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Journal : Journal of Accounting and Finance Management (JAFM)

Dampak Auditor Switching dan Financial Distress terhadap Audit Delay dengan Reputasi KAP sebagai Moderasi (Studi Empiris pada Perusahaan Properti & Real Estate, 2021-2023) Julita Nia, Diana; Riswan, Riswan
Journal of Accounting and Finance Management Vol. 5 No. 6 (2025): Journal of Accounting and Finance Management (January - February 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i6.1444

Abstract

This study reveals the impact of auditor switching and financial distress on audit delay, with Public Accounting Firm (PAF) Reputation as a moderating variable. The research utilizes secondary data obtained from financial reports published by the Indonesia Stock Exchange (IDX) in the property and real estate sector for the years 2021-2023. Sampling was conducted using a purposive sampling method, with multiple linear regression analysis and data processing performed using SPSS. The findings indicate that auditor switching has a positive effect on audit delay, financial distress has a negative effect on audit delay, and the moderating variable, PAF reputation, successfully acts as a moderator in the relationship between auditor switching, financial distress, and audit delay.
Co-Authors -, Nilawati -, Sherli ., Rolisman Abbas Abbas, Abbas Abdul Kadir Adip Mustofa Aditya, Dimas Afriadi, Hairul Agilfahreza, Agilfahreza Agus Triantoro, Agus Agusrianto, Jean Tito Akbar, Hairil Akkas, Andi Muhammad Alfadhani, Muhammad Yasin Alferi, Yusri Amin, Ading Fahriza Aminah Aminah Amna, Luke Suciyati Arda, Darmi Arief, Muhammad Zaini Asmawati Asmawati Astifa, Natifa Astuti, Niken Probondani Azzauqy, Muhammad Guruh B, Ahmad Nurul Ihsan Basir, Asri Rahmat Bay, Agus Zul Bulan, Delvina Embung Burhanuddin Burhanuddin Chandra Irsan Darmin Darmin, Darmin De Grave, Anita Dewi, Candrika Ekaningtyas Widiastuti Eko Santoso Fauzan, Moh. Rizki Fazrian, Luthfi Roemy Febriyanti, Sonia Ferdianti, Desi Ferdinandus, Ferdinandus Fikri, Al Fitriani.K, Fitriani.K Frianto, Rudi Hadinoto Hadinoto Hakim, Romla Noor Handayani, Yofa Haninun, Haninun Hardi Hardi, Hardi Hasbiah, Sitti Heslina, Heslina Hidjrianto, Hidjrianto Inderiati, Sitti Julita Nia, Diana Kadir, Hanafi A Kadullah, Laila Alghifaria Khairudin Khairudin Khisanah, Afifah Kumaini, Kumaini Kurnia, Putri Puji Kurniawan, Heru Budi Lestari, Ninda Ayu Maidin, Muhammad Sabir Malobu, Rifki Mari, Sahid Maulid, Maulid Misnah, Nor Mugeni Mugeni, Mugeni Muh Yusuf Muhammad Ikhwan Muin, Sri Adrianti Mujahid Mujahid, Mujahid Muliadi, Muhammad Eddy Musaidah Musaidah Musaidah, Musaidah Najib, Aenul Nawangwulan, Kurniati Nazara, Desman Serius Nila Wati Nilawati Nilawati Nirmala Sari Nur Afni Nur Aidi, Muhammad Nur Aisyah Nurhakim Nurhakim Nursiya Bito Pauweni, Khardiyawan A.Y. Puspita Sari, Putu Intan Putri, Yulia Ashari Rachmatiko, Rofi Rahmad Rahmad Ramadhan, Satrio Ratna Sari Rosdiana Rosdiana Rosya, Dianda Talitha Rusmawarni, Rusmawarni Sagirah, Sitti Saismana, Uyu Saputra, Dimas Sarman Sarman Savery, Yustina Indi Sianipar, Flora Siska Siska Siti Qomariah, Siti Sopye, Ade Suhardiman Suhardiman Suliyanto Suliyanto Suprianto, Satria Suryatno, Muh Rafly Syatrawati Tutu, Christien Gloria Udik Budi Wibowo Umar Harun, Umar Utami Dyah Syafitri Viantiaraini, Angelie Wahyudianti, Ni Luh Gede Sri Wahyuni, Siti Aisyah Widiawati, Wilda Yanti Mustarin Yasin, Tazkia Aulia Yuli Yanti Yunitasari, Eva