Audit Fees as a Moderator of the Effects of Auditor Switching and Audit Quality on Audit Report Lag in Manufacturing Companies Listed on the Indonesia Stock Exchange

Andini Agustin Rachmat (Universitas Mulawarman)
Agus Setiawaty (Universitas Mulawarman)

Jurnal Akuntansi AKUNESA
Vol 14 No 03 (2026): AKUNESA (May 2026)

This study aims to examine the effect of auditor switching and audit quality on audit report lag with audit fees as a moderator. The sample determination used a purposive sampling technique and obtained 335 data from manufacturing companies from 2020-2024. The analytical tools used in this study were multiple linear regression analysis and moderated regression analysis using IBM SPSS Statistics 26 software. The results showed that auditor switching had a significant positive effect on audit report lag, audit quality had a significant negative effect, audit fees moderated the effect of auditor switching on audit report lag, and audit fees weakened the effect of audit quality on audit report lag.