AUDIT DELAY MEMEDIASI PENGARUH FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING (Studi Kasus pada Perusahaan Manufaktur Sektor Consumer Goods Tahun 2019-2023)

Rima, Yessylia Enjelita (2024) AUDIT DELAY MEMEDIASI PENGARUH FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING (Studi Kasus pada Perusahaan Manufaktur Sektor Consumer Goods Tahun 2019-2023). S1 thesis, Universitas PGRI Madiun.

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Abstract

Yessylia Rima Enjelita. 2024. Audit Delay Mediates the Effect of Financial Distress on Auditor Switching (Case Study of Consumer Goods Subsector Manufacturing Companies Listed on the IDX in 2019-2023). Accounting Study Program, Faculty of Business Economics, PGRI Madiun University. The aim of this research is to find out whether audit delay mediates the effect of financial distress on auditor switching (case study of consumer goods subsector manufacturing companies listed on the IDX in 2019-2023). The sample for this research is the Consumer Goods Subsector manufacturing companies listed on the IDX, totaling 277 companies within a 5 year period determined by purpsive sampling. The design in this research uses a quantitative approach model. Data analysis was carried out using multiple linear regression analysis using the SPSS application. The research results show that 1) The financial distress variable has a positive and significant influence on auditor switching, 2) The financial distress variable has a positive and significant influence on audit delay, 3) The audit delay variable has a positive and significant influence on auditor switching, 4 ) audit delay can mediate financial distress against auditor switching. Keywords: Audit Delay, Financial Distress, and Auditor Switching

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Audit Delay, Financial Distress, dan Auditor Switching
Subjects: A Social Sciences > HA Statistics
A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ENJELITA RIMA YESSYLIA
Date Deposited: 08 Oct 2024 04:43
Last Modified: 08 Oct 2024 04:43
URI: http://eprint.unipma.ac.id/id/eprint/2411

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