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All Journal Atma Jaya Accounting Reseach (AJAR)
Antony, Priska Cecilia
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Economics, Econometrics & Finance Social Sciences Other

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The Effect of Financial Distress and Auditor Switching on Audit Report Lag Antony, Priska Cecilia; Jantong, Alfonsus; Kampo, Kunradus
AJAR Vol. 9 No. 01 (2026): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ap051v36

Abstract

The purpose of this study is to investigate the effect of financial distress and auditor switching on audit report lag. This study uses a purposive sampling method with secondary data sources, namely the financial and annual reports of manufacturing companies on the Indonesia Stock Exchange (IDX) in 2021-2023. The research method used is a quantitative approach with multiple linear regression analysis techniques. The total sample that meets the criteria is 101 companies. The results of this study indicate that financial distress has a negative and significant effect on audit report lag, and auditor switching has a positive and significant effect on audit report lag.
Co-Authors Alfonsus Jantong, Alfonsus Kampo, Kunradus