PENGARUH UKURAN PERUSAHAAN, FINANCIAL DISTRESS, AUDITOR SWITCHING DAN PANDEMI COVID-19 TERHADAP AUDIT DELAY.
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Hani Frimmantuti, .
Subject
L Education (General)
Datestamp
2022-02-23 02:46:31
Abstract :
This study is a quantitative study that aims to examine the effect of firm size, financial distress, auditor switching and the COVID-19 pandemic on audit delay. This study uses data from the financial statements of food and beverages companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The selection of sample criteria was carried out using a purposive sampling technique with predetermined criteria and obtained a total of 66 data samples from 22 food and beverages companies. Hypothesis testing in this study using multiple linear regression analysis with SPSS 24 program with a significance level of 5% (0.05). The results of this study indicate that 1) firm size has a negative and significant effect on audit delay; 2) financial distress has no effect on audit delay; 3) auditor switching has no effect on audit delay; 4) the COVID-19 pandemic has no effect on audit delay and there is no difference in audit delay before the COVID-19 pandemic and after the COVID-19 pandemic.
This study is a quantitative study that aims to examine the effect of firm size, financial distress, auditor switching and the COVID-19 pandemic on audit delay. This study uses data from the financial statements of food and beverages companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The selection of sample criteria was carried out using a purposive sampling technique with predetermined criteria and obtained a total of 66 data samples from 22 food and beverages companies. Hypothesis testing in this study using multiple linear regression analysis with SPSS 24 program with a significance level of 5% (0.05). The results of this study indicate that 1) firm size has a negative and significant effect on audit delay; 2) financial distress has no effect on audit delay; 3) auditor switching has no effect on audit delay; 4) the COVID-19 pandemic has no effect on audit delay and there is no difference in audit delay before the COVID-19 pandemic and after the COVID-19 pandemic.
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