Atma Jaya Accounting Reseach (AJAR)
Vol. 9 No. 01 (2026): Atma Jaya Accounting Research (AJAR)

The Effect of Financial Distress and Auditor Switching on Audit Report Lag

Antony, Priska Cecilia (Unknown)
Jantong, Alfonsus (Unknown)
Kampo, Kunradus (Unknown)

Article Info

Publish Date
14 Feb 2026

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.

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Journal Info
Atma Jaya Accounting Reseach (AJAR)
Website

Abbrev

AJAR

Publisher

Universitas Atma Jaya Makassar

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

Atma Jaya Accounting Research ( AJAR ) jurnal peer-reviewed yang diterbitkan oleh Magister Akuntansi Universitas Atma Jaya Makassar dua kali setahun ( Februari dan Agustus). AJAR bertujuan mempublikasikan artikel di bidang akuntansi dan ...