Jurnal Ekonomi Dan Bisnis
Vol. 28 No. 2 (2025): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2025

PENGARUH OPINI AUDIT, AUDIT DEELAY, DAN AUDIT FEE TERHADAP AUDITOR SWITHCING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI

Dian Murdianingsih (Unknown)
Jayanti, Esti (Unknown)

Article Info

Publish Date
08 Sep 2025

Abstract

This study aims to analyze the effect of Audit Opinion, Audit Delay, and Audit Fee on Auditor Switching with Financial Distress as a moderating variable in State-Owned Enterprises for the period 20202024. The analytical tool used is SPSS 16 software. The results of the study indicate that Audit Opinion, Audit Delay, and Audit Fee have a significant influence on Auditor Switching. Financial Distress is able to moderate the influence of Audit Opinion and Audit Fee on Auditor Switching. However, financial distress is unable to moderate the influence of Audit Delay on Auditor Switching.

Copyrights © 2025




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Ekonomi Dan Bisnis
Website

Abbrev

jebi

Publisher

Universitas Pekalongan

Subject

Economics, Econometrics & Finance

Description

Jurnal ekonomi dan Bisnis adalah jurnal yang mempublikasikan hasil -hasil penelitian dan kajian pustaka dibidang ekonomi manajemen, Akuntansi dan Bisnis. Jurnal Ekonomi dan bisnis Terbit secara berkala dua kali dalam setahun yaitu dibulan Maret dan September. ...