The Effect of Audit Switching, Financial Distress and Audit Firm Reputation on Audit Delay: A Study on Manufacturing Companies Listed on Indonesia Stock Exchange

Ayu Rahmawati (Faculty of Economic and Business, Muhammadiyah University of Jember)
Yulinartati - (Faculty of Economic and Business, Muhammadiyah University of Jember)
Riyanto Setiawan Suharsono (Faculty of Economic and Business, Muhammadiyah University of Jember)

Journal of Accounting Auditing and Business
Vol 6, No 1 (2023): January Edition

This study investigates the impact of audit switching, financial distress and audit firm reputation on audit delay in manufacturing sector companies listed on the Indonesia Stock Exchange between 2017 and 2021. Purposive sampling was employed with a sample size of 23 manufacturing businesses, this study relied on secondary data from firm financial reports. Multiple linear regression was employed as the analytical model in this investigation. According to the test result, audit switching and financial distress have a considerable impact, although audit firms’ reputation has no effect on the incidence of audit delay.