PENGARUH PERGANTIAN AUDITOR DAN KOMPLEKSITAS OPERASI TERHADAP AUDIT DELAY DIMODERASI DENGAN AUDIT FEE

FEBRIYANTI, HERLINA (2025) PENGARUH PERGANTIAN AUDITOR DAN KOMPLEKSITAS OPERASI TERHADAP AUDIT DELAY DIMODERASI DENGAN AUDIT FEE. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to examine the effect of Auditor Change and Operational Complexity on Audit Delay, as well as the role of Audit Fee as a moderating variable in this relationship. Audit delay refers to the time lag between the fiscal year-end date and the issuance date of the audit report, which can reduce the relevance and timeliness of financial information for its users. The research sample consists of Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The data used are secondary data obtained from annual reports and audited financial statements. The analytical methods employed are multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that auditor change and operational complexity have a significant effect on audit delay. Furthermore, Audit Fee is proven to moderate the relationship between Auditor Change and Audit Delay, but does not moderate the relationship between Operational Complexity and Audit Delay. These findings provide important implications for company management, auditors, and regulators to improve audit efficiency and the timeliness of financial reporting. Keywords: Auditor Change, Operational Complexity, Audit Delay, Audit Fee, Audit.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Keywords : Auditor Change; Operational Complexity; Audit Delay; Audit Fee; Audit
Subjects:	A Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	HERLINA FEBRIYANTI HERLINA
Date Deposited:	17 Oct 2025 03:31
Last Modified:	17 Oct 2025 03:31
URI:	http://eprint.unipma.ac.id/id/eprint/5562

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