Accounting firm size Audit delay and profitability solvency Audit Committee Audit fee Auditor Switching Character Company Size Earning Managements Financial Distress Idealism Level Independent of Board Commisioners Judgment Locus of Control and Demographics Moral Reasoning Motivation Relativism Levels Sensitivity accounting and Financial Distress and Management Change audit delay auditor switching dan voluntary auditor switching economics financial distress kepemilikan manajerial persentase perubahan ROA profitability social