The Effect of Firm Size, Auditor Switching and Public Accounting Firm Reputation on Audit Delay with Audit Risk as Moderation for Manufacturing Companies
Gemi Ruwanti
STIE Indonesia Banjarmasin, Indonesia.
Jumirin Asyikin
STIE Indonesia Banjarmasin, Indonesia.
Tri Ramaraya
STIE Indonesia Banjarmasin, Indonesia.
Fauzian Noor
STIE Indonesia Banjarmasin, Indonesia.
Soelistijono Boedi
STIE Indonesia Banjarmasin, Indonesia.
Muhammad Maladi *
STIE Indonesia Banjarmasin, Indonesia.
*Author to whom correspondence should be addressed.
Abstract
This study aims to analyze and obtain empirical evidence regarding audit risk as moderating the effect of firm size, auditor switching, and public accounting firm reputation on audit delay. The data collection*employed purposive sampling technique which was carried out at manufacturing companies on the Indonesia Stock Exchange in*2018 to 2020. Thus obtaining 89 manufacturing companies as samples. Moreover, in analyzing the data, Moderated Regression Analysis (MRA) with an interaction test approach was used. Furthermore, the results of the study showed that audit risk weakened the effect of firm size on audit delay. Meanwhile, audit risk did not moderate the effect of auditor switching and public accounting firm reputation on audit delay.
Keywords: Audit delay, firm size, auditor switching, public accounting firm reputation, audit risk