Tani, Adri Yeanne Colson, Chandrarin, Grahita and Zuhroh, Diana ORCID: https://orcid.org/0000-0002-5659-283X (2022) Effect of Audit Tenure and Auditor Switching on Audit Delay with Auditor Specialization as Moderating Variable. Journal of Universal Studies., 2 (3). pp. 490-497. ISSN 2775-3735 | e-ISSN 2775-3727

Preview	Text EFFECT OF AUDIT TENURE AND AUDITOR SWITCHING...pdf Download (901kB) | Preview
Preview	Text Hasil Cek Plagiasi_EFFECT OF AUDIT TENURE AND AUDITOR SWITCHING....pdf Download (2MB) | Preview

Abstract

The purpose of this study was to determine the effect of audit tenure and auditor switching on audit delay with auditor specialization as a moderating variable. This study is a quantitative study using secondary data with a sample of 23 consumer goods sub-sector companies listed on the Indonesia Stock Exchange (IDX). The data collection method is done by accessing the company's financial statements published by the Indonesia Stock Exchange. The data obtained were then processed using SPSS. This analysis includes classical assumption test (data normality test, multicollinearity test and heteroscedasticity test), statistical test (F test, t test and R2 test) and moderating regression analysis (MRA). Based on the results of the tests carried out, it shows that the F test of the multiple linear regression equation model is appropriate (Fit) that there is a significant effect between audit tenure and auditor switching on audit delay. While the t test, audit tenure has no significant effect on audit delay, audit switching has a significant effect on audit delay, auditor specialization as a moderating variable cannot moderate or weaken the relationship between audit tenure and audit switching.

Actions (login required)

View Item