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Pengaruh Opini Audit, Audit Deelay, Dan Audit Fee Terhadap Auditor Swithcing Dengan Financial Distress Sebagai Variabel Moderasi

Year: 2025

Type: article

Abstract: This study aims to analyze the effect of Audit Opinion, Audit Delay, and Audit Fee on Auditor Switching with Financial Distress variables as moderating variables in BUMN Companies for the 2020-2024 Period. Sampling using the Purposive Sampling method. The results showed that Audit Opinion, Audit Delay and Audit Fee had a significant effect on Auditor switching. Financial distress is able to moderate Audit Opinion and Audit Fee on Auditor switching. Financial distress is not able to moderate Audit Delay on Auditor switching.

Source: Jurnal Ekonomi Dan Bisnis

DOI: 10.31941/jebi.v28i2.6737

Authors: Dian Murdianingsih, Esti Jayanti

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

OpenAlex ID: W7089796055

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