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The Impact of Financial Distress, Corporate Governance, and Auditor Switching On Audit Delay

Author

Listed:
  • Rizal Mawardi

    (Accounting Study Program, Faculty of Economics, Perbanas Institute, Jakarta, Indonesia Author-2-Name: Sylvi Angelia Author-2-Workplace-Name: Accounting Study Program, Faculty of Economics, Perbanas Institute, Jakarta, Indonesia Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:)

Abstract
" Objective - The purpose of this study is to examine the effect between financial distress, corporate governance, auditor switching and audit delay. This research sample using data on a manufacturing company on the Indonesia Stock Exchange. Methodology � The analysis technique used is multiple linear regression analysis technique. Findings � The research finding show that financial distress and the size of the audit committee have a significant effect on audit delay, while the concentration of ownership, managerial ownership, change of directors, and auditor switching has no significant effect on audit delay. Second finding explain that consideration for companies listed on the Indonesia Stock Exchange to pay attention to the timeliness of submitting financial reports and independent auditor reports so as not to get sanctions from the Financial Services Authority. Novelty � Our novelty research using the relationship of Financial Distress, Corporate Governance and Auditor Switching on new research model to Audit Delay. Type of Paper - Empirical"

Suggested Citation

  • Rizal Mawardi, 2021. "The Impact of Financial Distress, Corporate Governance, and Auditor Switching On Audit Delay," GATR Journals jfbr189, Global Academy of Training and Research (GATR) Enterprise.
    • Handle: RePEc:gtr:gatrjs:jfbr189
    DOI: https://doi.org/10.35609/jfbr.2021.6.2(4)
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    References listed on IDEAS

    as
    1. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
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    More about this item

    Keywords

    Financial Distress; Corporate Governance; Auditor Switching; Audit Delay;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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