Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Dhana
Afrizal Afrizal
University of Jambi
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Effect of Auditor Reputation, Audit Fees, and Audit Tenure on Audit Delay, with Financial Distress as a Moderating Variable, in Manufacturing Companies Listed on the Indonesia Stock Exchange Ego Salman; Afrizal Afrizal; Fitrini Mansur
Dhana Vol. 3 No. 2 (2026): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/j1hzck16

Abstract

This study aims to examine the effect of auditor reputation, audit fees, and audit tenure on audit delay with financial distress as a moderator. The sample consists of 99 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2023–2025 period, with a total of 297 observations after removing 9 outliers. The analysis used Partial Least Square (PLS) with SmartPLS 4.0. The results show that auditor reputation, audit fees, and audit tenure have a significant negative effect on audit delay. Big 4 accounting firms complete audits 11.2 days faster, a 1-unit increase in Ln_Fee decreases the delay by 6.8 days, and an additional 1-year tenure decreases the delay by 2.1 days. Financial distress, proxied by the Altman Z-Score, is proven to moderate these three relationships. The advantages of Big 4 firms, high fees, and long tenure are greater in healthy companies and weaken in distressed companies because auditors become more conservative. The model has R² = 0.486, Q² = 0.461, and SRMR = 0.051. Practical implications: Regulators need to consider tiered deadlines for distressed issuers, public accounting firms need to implement risk-based pricing, and issuers should improve their financial health before turning to the Big 4.
Co-Authors Ego Salman Fitrini Mansur