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All Journal Ekombis: Jurnal Fakultas Ekonomi
Feri Zio Bernando Sianturi
Universitas Advent Indonesia
Economics, Econometrics & Finance

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PENGARUH ROTASI AUDITOR DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY Feri Zio Bernando Sianturi; Valentine Siagian
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 8, No 2 (2022): November
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v8i2.6582

Abstract

This study aimed to assess the impact of auditor rotation and auditor quality on audit delay for food and beverage sub-sector mining firms listed on the Indonesia Stock Exchange for the period of 2018-2021. The scope of study is scheduled for the years 2018-2021. This inquiry employs descriptive and associative techniques. The sample consisted of twenty businesses that satisfied the criteria for twenty-six samples gathered using the method of purposive sampling; hence, the total number of samples evaluated was eighty pieces of data. In this study, descriptive statistical analysis, classical assumption testing, multiple linear regression, hypothesis testing, and the calculation of the coefficient of determination are employed as methods of analysis. There are suggestions, based on the research findings, that auditor rotation has a major impact on audit delay, although auditor competency does not play a significant role in tax evasion. Food and beverage companies listed on the Indonesian Stock Exchange are susceptible to audit delays for a variety of reasons, including auditor rotation, auditor quality, and all of these difficulties together.
Co-Authors Valentine Siagian