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Asian Institute of Research, Journal Publication, Journal Academics, Education Journal, Asian Institute
Asian Institute of Research, Journal Publication, Journal Academics, Education Journal, Asian Institute

Economics and Business

Quarterly Reviews

ISSN 2775-9237 (Online)

asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
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Published: 19 March 2019

The Effects of Bankruptcy Probability, Auditor Switching and Company Size Toward Audit Delay

Gitta Destalya Adrian Nova, Azwardi, Tertiarto Wahyudi

Sriwijaya University, Indonesia

asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, management journal

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doi

10.31014/aior.1992.02.01.75

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Abstract

The purpose of this study was to find out the effects of the probability of bankruptcy and auditor switching toward audit delay, with the size of the company on manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2014-2016 as moderating variable. Data analysis method used was Moderated Regression Analysis (MRA). This method was chosen because of the compatibility between analytical tools and the variables under study. The purposive sampling method was used in this study. The number of samples of 97 companies that meet the criteria of the sample with the observation of 3 years and reduced outlier test 93 companies made the final sample were 198 companies. The results showed that the probability of bankruptcy and auditor switching had significant effects on audit delay. In addition, company size weakens not only the effect of bankruptcy probability on the audit delay but also the effect of effect auditor switching to audit delay.

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