PENGARUH OPINI AUDIT, AUDIT DEELAY, DAN AUDIT FEE TERHADAP AUDITOR SWITHCING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI

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.

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Publication Details

Journal
Jurnal Ekonomi Dan Bisnis
Published
2025-09-08
DOI
https://doi.org/10.31941/jebi.v28i2.6737
Primary Topic
Soft Robotics and Applications
Type
article
Field-Weighted Citation Impact
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article

PENGARUH OPINI AUDIT, AUDIT DEELAY, DAN AUDIT FEE TERHADAP AUDITOR SWITHCING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI

Jurnal Ekonomi Dan Bisnis
Soft Robotics and Applications
article

PENGARUH OPINI AUDIT, AUDIT DEELAY, DAN AUDIT FEE TERHADAP AUDITOR SWITHCING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI

article en

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.

Jurnal Ekonomi Dan BisnisVol. 28(2)
Institut Teknologi dan Bisnis Kalbe (ID)
Openalex Percentile: Top 51%
Soft Robotics and Applications
DOIOpen Access PDFOpenAlex
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PENGARUH OPINI AUDIT, AUDIT DEELAY, DAN AUDIT FEE TERHADAP AUDITOR SWITHCING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI · Jurnal Ekonomi Dan Bisnis (2025) | TGRS Research Map | TGRS