Solvability, Company Growth, and Voluntary Auditor Switching Impact on Audit Delay
DOI:
https://doi.org/10.35145/icobima.v2i1.3957Keywords:
Solvability, Company Growth, Voluntary Auditor Switching, Audit DelayAbstract
This study aims to determine the effect of Solvency and Company Growth on Switching Auditors and their impact on Audit Delay. This study uses secondary data with a population, namely manufacturing companies listed on the Indonesia Stock Exchange as many as 138 companies with an observation year of 2019-2021. The sampling technique used in this study is purposive sampling with multiple linear regression analysis methods for direct testing and Sobel test for indirect testing. The results of this study show that solvency does not have a significant influence on switching auditors, Company Growth does not have a significant influence on Switching Auditors, Solvency does not have a significant influence on Audit Delay, Company Growth has a significant influence on Audit Delay, Switching Auditors do not have a significant influence on Audit Delay, Switching Auditors are unable to mediate the effect of Solvency on Audit Delay and Switching Auditors are unable to mediate the effect of Company Growth on Audit Delay.
Downloads
Download data is not yet available.
References
Aini, N., & Yahya, M. R. (2019). Pengaruh Management Change, Financial Distress, Ukuran Perusahaan Klien, Dan Opini Audit Terhadap Auditor Switching. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 4(2), 245–258. https://doi.org/10.24815/jimeka.v4i2.12235
Alverina, G. C. A., & Hadiprajitno, P. T. B. (2022). Pengaruh Profitabilitas, Financial Distress, Ukuran Perusahaan, Reputasi Auditor Dan Opini Audit Terhadap Audit Report Lag. Diponegoro Journal of Accounting, 372(2), 2499–2508.
Azlin, R., & Taqwa, S. (2023). Pengaruh Opini Audit, Pergantian Manajemen dan Financial Distress terhadap Auditor Switching. Jurnal Eksplorasi Akuntansi, 5(2), 758–770. https://doi.org/10.24036/jea.v5i2.724
Chen, C., Wang, D., & Wang, B. (2023). Interface between context and theory: the application and development of Agency Theory in the Chinese context. International Journal of Emerging Markets, 18(1), 45–63. https://doi.org/10.1108/IJOEM-06-2019-0433
Cusyana, S. R., & Apriliani, N. L. (2021). Analisis Pengaruh Ukuran Perusahaan, Profitabilitas dan Financial Distress Terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2017–2019). GOODWILL : Jurnal Penelitian Akuntansi , 3(1), 243–251.
Dewi, R. T. K., Rahayu, S., & Ridwan, M. (2023). Effects of Audit Fee, Audit Delay, Financial Distress, Audit Opinion and Audit Tenure on Auditor Switching. Journal of Business Management and Economic Development, 1(02), 182–196. https://doi.org/10.59653/jbmed.v1i02.87
Elizabeth, M., & Mayangsari, S. (2022). PENGARUH PERGANTIAN MANAJEMEN, UKURAN KAP, AUDIT DELAY TERHADAP AUDITOR SWITCHING. Jurnal Ekonomi Trisakti, 2(2), 1653–1664.
Fairuzzaman, Azizah, D. M., & Anggraen, Y. (2022). PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS, DAN FINANCIAL DISTRESS TERHADAP AUDIT DELAY. JURNAL AKUNTANSI, KEUANGAN, PAJAK, DAN INFORMASI (JAKPI), 2(1), 62–75.
Faradila, Y., & Yahya, M. R. (2016). Pengaruh Opini Audit, Pergantian Manajemen, Pertumbuhan Perusahaan, Dan Financial Distress Terhadap Auditor Switching Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 1(1), 81–100.
Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (8th ed.). Universitas independen.
Harjoto, M. A., & Laksmana, I. (2023). The impact of COVID-19 restrictions on audit fees and audit delay: evidence from auditor local offices. Managerial Auditing Journal, 38(4), 447–473. https://doi.org/10.1108/MAJ-03-2022-3487
Irman, M., Suhendra, E. A., & Diana, H. (2021). Work Experience, Professionalism, Independence and the Application of Information Technology on Auditor Performance in Order to Increasing Audit Quality at the Financial Audit Agency of the Republic Indonesia Representative of the Riau Province. Journal of Applied Business and Technology, 2(3), 206–222. https://doi.org/https://doi.org/10.35145/jabt.v2i3.78
Kamarudin, K. A., Islam, A., Habib, A., & Ismail, W. A. W. (2022). Auditor switching, lowballing and conditional conservatism: evidence from selected Asian countries. " Managerial Auditing Journal, 37(2), 224–254.
Khairany Panjaitan, E., & Hilmia Primasari, N. (2018). Pengaruh Ukuran Perusahaan, Pergantian Auditor, Reputasi KAP, Profitabilitas, dan Solvabilitas terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Sektor industry barang konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2012-2016). Skripsi Fakultas Ekonomi Dan Bisnis Universitas Budi Luhur, 1, 1–10.
Manuela, A., & Arfianti, R. I. (2022). PENGARUH PROFITABILITAS, LEVERAGE, FINANCIAL DISTRESS, DAN EFEKTIVITAS KOMITE AUDIT TERHADAP AUDIT DELAY. Jurnal Akuntansi, xx(x), 1–13.
Rahmadhani, A., Rahayu, S., & Kusumastuti, R. (2023). Effect of Audit Delay, Audit Fee, Audit Tenure, and Going Concern Opinion for Voluntary Auditor Switching. Indonesian Journal of Economic & Management Sciences (IJEMS), 1(3), 259–274.
Rodriguez, Libnah Yvette ; Drake, Gregory ; Altheimer, Irshad ; Klofas, J. ; (2023). Examining the link between social artifacts, solvability factors and case outcomes. International Journal of Police Strategies and Management, 46(4), 669-681(13).
Sari, A. K., Deviyanti, D. R., & Kusumawardani, A. (2018). Faktor-faktor yang mempengaruhi voluntary auditor switching pada perusahaan yang terdaftar di bei periode 2010-2015. Akuntabel, 15(1), 17. https://doi.org/10.29264/jakt.v15i1.1988
Sekaran, U., & Bougle, R. (2017). Metode Penelitian Untuk Bisnis (6th ed.). Salemba Empat.
Simatupang, Y., & Djamhuri, A. (2022). Pengaruh Opini Audit, Pertumbuhan Perusahaan, Financial Distress, dan Rentabilitas terhadap Auditor Switching. Reviu Akuntansi, Keuangan, Dan Sistem Informasi REAKSI, 1(2), 148–160.
Sinaga, A. N., Mega, M., Felline, F., & Wijaya, O. R. (2021). Pengaruh Profitabilitas (ROE), Ukuran Perusahaan, Financial Distress, Dan Opini Audit Terhadap Auditor Switching Pada Perusahaan Manufaktur Di BEI Tahun 2017-2019. Journal of Economic, Bussines and Accounting (COSTING), 5(1), 307–317. https://doi.org/10.31539/costing.v5i1.2453
Sinaga, D., & Rosnelli. (2022). Pengembangan Media E-Learning Berbasis Aplikasi Microsoft Teams pada Pembelajaran Instalasi Penerangan Listrik. Jurnal Pendidikan Dan Konseling, 4(5), 3405–3415.
Soinbala, R. S., & Ufran. (2022). Tinjauan Yuridis Konten Youtube sebagai Objek Jaminan di Bank. Indonesia Berdaya, 4(2), 495–500.
sugiyono. (2020). metodelogi penelitian.
Sumarni, T., Nor, W., & Lesmanawati, D. (2022). Faktor-Faktor Yang Mempengaruhi Fenomena Audit Delay Di Masa Covid-19. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 8(2), 165–180. https://doi.org/10.34204/jiafe.v8i2.6079
Tjahjono, M., & Khairunissa, S. (2021). Opini Audit, Financial Distress, Pertumbuhan Perusahaan Klien Dan Pergantian Manajemen Terhadap Auditor Switching. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 8(2), 180–198. https://doi.org/10.30656/jak.v8i2.2401
Walettina, S., & Anton. (2022). Analysis the Effect of Tax Policy, Tax Amnesty Programme, Economic Growth, Inflation and Individual Taxpayer Compliance on Tax Receipt in Pekanbaru. International Conference on Business Management and Accounting (ICOBIMA), 1(1), 24–39.
Wati, F. M., Budiantoro, H., Karina, A., Lapae, K., & Ningsih, H. A. T. (2022). Pengaruh Pertumbuhan Perusahaan, Pergantian Manajemen, Financial Distress, Opini Audit dan Ukuran KAP terhadap Auditor Switching. Jurnal Kewarganegaraan, 6(4), 2723–2328.
Zikra, F., & Syofyan, E. (2019). Pengaruh Financial Distress, Pertumbuhan Perusahaan Klien, Ukuran Kap, Dan Audit Delay Terhadap Auditor Switching. Jurnal Eksplorasi Akuntansi, 1(3), 1556–1568. https://doi.org/10.24036/jea.v1i3.162
Alverina, G. C. A., & Hadiprajitno, P. T. B. (2022). Pengaruh Profitabilitas, Financial Distress, Ukuran Perusahaan, Reputasi Auditor Dan Opini Audit Terhadap Audit Report Lag. Diponegoro Journal of Accounting, 372(2), 2499–2508.
Azlin, R., & Taqwa, S. (2023). Pengaruh Opini Audit, Pergantian Manajemen dan Financial Distress terhadap Auditor Switching. Jurnal Eksplorasi Akuntansi, 5(2), 758–770. https://doi.org/10.24036/jea.v5i2.724
Chen, C., Wang, D., & Wang, B. (2023). Interface between context and theory: the application and development of Agency Theory in the Chinese context. International Journal of Emerging Markets, 18(1), 45–63. https://doi.org/10.1108/IJOEM-06-2019-0433
Cusyana, S. R., & Apriliani, N. L. (2021). Analisis Pengaruh Ukuran Perusahaan, Profitabilitas dan Financial Distress Terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2017–2019). GOODWILL : Jurnal Penelitian Akuntansi , 3(1), 243–251.
Dewi, R. T. K., Rahayu, S., & Ridwan, M. (2023). Effects of Audit Fee, Audit Delay, Financial Distress, Audit Opinion and Audit Tenure on Auditor Switching. Journal of Business Management and Economic Development, 1(02), 182–196. https://doi.org/10.59653/jbmed.v1i02.87
Elizabeth, M., & Mayangsari, S. (2022). PENGARUH PERGANTIAN MANAJEMEN, UKURAN KAP, AUDIT DELAY TERHADAP AUDITOR SWITCHING. Jurnal Ekonomi Trisakti, 2(2), 1653–1664.
Fairuzzaman, Azizah, D. M., & Anggraen, Y. (2022). PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS, DAN FINANCIAL DISTRESS TERHADAP AUDIT DELAY. JURNAL AKUNTANSI, KEUANGAN, PAJAK, DAN INFORMASI (JAKPI), 2(1), 62–75.
Faradila, Y., & Yahya, M. R. (2016). Pengaruh Opini Audit, Pergantian Manajemen, Pertumbuhan Perusahaan, Dan Financial Distress Terhadap Auditor Switching Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 1(1), 81–100.
Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (8th ed.). Universitas independen.
Harjoto, M. A., & Laksmana, I. (2023). The impact of COVID-19 restrictions on audit fees and audit delay: evidence from auditor local offices. Managerial Auditing Journal, 38(4), 447–473. https://doi.org/10.1108/MAJ-03-2022-3487
Irman, M., Suhendra, E. A., & Diana, H. (2021). Work Experience, Professionalism, Independence and the Application of Information Technology on Auditor Performance in Order to Increasing Audit Quality at the Financial Audit Agency of the Republic Indonesia Representative of the Riau Province. Journal of Applied Business and Technology, 2(3), 206–222. https://doi.org/https://doi.org/10.35145/jabt.v2i3.78
Kamarudin, K. A., Islam, A., Habib, A., & Ismail, W. A. W. (2022). Auditor switching, lowballing and conditional conservatism: evidence from selected Asian countries. " Managerial Auditing Journal, 37(2), 224–254.
Khairany Panjaitan, E., & Hilmia Primasari, N. (2018). Pengaruh Ukuran Perusahaan, Pergantian Auditor, Reputasi KAP, Profitabilitas, dan Solvabilitas terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Sektor industry barang konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2012-2016). Skripsi Fakultas Ekonomi Dan Bisnis Universitas Budi Luhur, 1, 1–10.
Manuela, A., & Arfianti, R. I. (2022). PENGARUH PROFITABILITAS, LEVERAGE, FINANCIAL DISTRESS, DAN EFEKTIVITAS KOMITE AUDIT TERHADAP AUDIT DELAY. Jurnal Akuntansi, xx(x), 1–13.
Rahmadhani, A., Rahayu, S., & Kusumastuti, R. (2023). Effect of Audit Delay, Audit Fee, Audit Tenure, and Going Concern Opinion for Voluntary Auditor Switching. Indonesian Journal of Economic & Management Sciences (IJEMS), 1(3), 259–274.
Rodriguez, Libnah Yvette ; Drake, Gregory ; Altheimer, Irshad ; Klofas, J. ; (2023). Examining the link between social artifacts, solvability factors and case outcomes. International Journal of Police Strategies and Management, 46(4), 669-681(13).
Sari, A. K., Deviyanti, D. R., & Kusumawardani, A. (2018). Faktor-faktor yang mempengaruhi voluntary auditor switching pada perusahaan yang terdaftar di bei periode 2010-2015. Akuntabel, 15(1), 17. https://doi.org/10.29264/jakt.v15i1.1988
Sekaran, U., & Bougle, R. (2017). Metode Penelitian Untuk Bisnis (6th ed.). Salemba Empat.
Simatupang, Y., & Djamhuri, A. (2022). Pengaruh Opini Audit, Pertumbuhan Perusahaan, Financial Distress, dan Rentabilitas terhadap Auditor Switching. Reviu Akuntansi, Keuangan, Dan Sistem Informasi REAKSI, 1(2), 148–160.
Sinaga, A. N., Mega, M., Felline, F., & Wijaya, O. R. (2021). Pengaruh Profitabilitas (ROE), Ukuran Perusahaan, Financial Distress, Dan Opini Audit Terhadap Auditor Switching Pada Perusahaan Manufaktur Di BEI Tahun 2017-2019. Journal of Economic, Bussines and Accounting (COSTING), 5(1), 307–317. https://doi.org/10.31539/costing.v5i1.2453
Sinaga, D., & Rosnelli. (2022). Pengembangan Media E-Learning Berbasis Aplikasi Microsoft Teams pada Pembelajaran Instalasi Penerangan Listrik. Jurnal Pendidikan Dan Konseling, 4(5), 3405–3415.
Soinbala, R. S., & Ufran. (2022). Tinjauan Yuridis Konten Youtube sebagai Objek Jaminan di Bank. Indonesia Berdaya, 4(2), 495–500.
sugiyono. (2020). metodelogi penelitian.
Sumarni, T., Nor, W., & Lesmanawati, D. (2022). Faktor-Faktor Yang Mempengaruhi Fenomena Audit Delay Di Masa Covid-19. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 8(2), 165–180. https://doi.org/10.34204/jiafe.v8i2.6079
Tjahjono, M., & Khairunissa, S. (2021). Opini Audit, Financial Distress, Pertumbuhan Perusahaan Klien Dan Pergantian Manajemen Terhadap Auditor Switching. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 8(2), 180–198. https://doi.org/10.30656/jak.v8i2.2401
Walettina, S., & Anton. (2022). Analysis the Effect of Tax Policy, Tax Amnesty Programme, Economic Growth, Inflation and Individual Taxpayer Compliance on Tax Receipt in Pekanbaru. International Conference on Business Management and Accounting (ICOBIMA), 1(1), 24–39.
Wati, F. M., Budiantoro, H., Karina, A., Lapae, K., & Ningsih, H. A. T. (2022). Pengaruh Pertumbuhan Perusahaan, Pergantian Manajemen, Financial Distress, Opini Audit dan Ukuran KAP terhadap Auditor Switching. Jurnal Kewarganegaraan, 6(4), 2723–2328.
Zikra, F., & Syofyan, E. (2019). Pengaruh Financial Distress, Pertumbuhan Perusahaan Klien, Ukuran Kap, Dan Audit Delay Terhadap Auditor Switching. Jurnal Eksplorasi Akuntansi, 1(3), 1556–1568. https://doi.org/10.24036/jea.v1i3.162
Downloads
Published
2023-11-30
