The Effects of Bankruptcy Probability, Auditor Switching and Company Size Toward Audit Delay
Journal Title: Journal of Economics and Business - Year 2019, Vol 2, Issue 1
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.
Authors and Affiliations
Gitta Destalya Adrian Nova, Azwardi Azwardi, Tertiarto Wahyud
Keywords
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- EP ID EP547975
- DOI 10.31014/aior.1992.02.01.75
- Views 109
- Downloads 0
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