Kompleksitas Operasi Perusahaan sebagai Pemoderasi Pengaruh Pergantian Auditor dan Financial Distress terhadap Audit Delay
| Main Authors: | Fatimah, Siti, Wiratmaja, I Dewa Nyoman |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
, 2018
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| Online Access: |
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/39876 https://ojs.unud.ac.id/index.php/Akuntansi/article/view/39876/26016 |
Daftar Isi:
- The purpose of this study was to determine the effect of auditor switching and financial distress on audit delay, as well as complexity of operations of the company as a moderating influence auditor switching and financial distress on audit delay. This research was conducted in consumer goods companies listed on the Indonesian Stock Exchange (BEI) of the year 2011- 2016. Samples taken as many as 156 companies using purposive sampling technique. The data collection was conducted using non-participant observation. The analysis technique used is Moderated Regression Analysis (MRA). Analysis results showed that auditor switching have no affect audit delay, while financial distress positively affect audit delay. Complexity of operations of the company was not able to moderate the relationship between auditor switching and financial distress with audit delay. Keywords: Audit Delay, Auditor Switching, Financial Distress, Complexity of Operations of the Company
- Tujuan penelitian ini adalah untuk mengetahui pengaruh pergantian auditor dan financial distress pada audit delay, serta kompleksitas operasi perusahaan sebagai pemoderasi pengaruh pergantian auditor dan financial distress pada audit delay. Penelitian ini dilakukan di perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2011-2016. Sampel yang diambil sebanyak 156 perusahaan dengan menggunakan teknik purposive sampling. Pengumpulan data dilakukan dengan metode observasi non partisipan. Teknik analisis yang digunakan adalah Moderated Regression Analysis (MRA). Hasil analisis menyatakan bahwa pergantian auditor tidak berpengaruh pada audit delay, sedangkan financial distress berpengaruh positif pada audit delay. Kompleksitas operasi perusahaan ternyata tidak memoderasi hubungan pergantian auditor dan financial distress pada audit delay. Kata Kunci: Audit Delay, Pergantian Auditor, Financial Distress, Kompleksitas Operasi Perusahaan