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The Effects of Bankruptcy Probability, Auditor Switching and Company Size Toward Audit Delay

Journal: Journal of Economics and Business (Vol.2, No. 1)

Publication Date:

Authors : ;

Page : 147-162

Keywords : Bankruptcy Probability; Auditor Switching; Company Size; Audit Delay;

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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.

Last modified: 2019-05-13 22:46:19