Pengaruh Opini Audit dan Audit Delay Pada Auditor Switching dengan Karakteristik Komite Audit Sebagai Pemoderasi

Pengaruh Opini Audit dan Audit Delay Pada Auditor Switching dengan Karakteristik Komite Audit Sebagai Pemoderasi

This study aims to examine the effect of audit opinion and audit delay on auditor switching and how the characteristics of the audit committee are able to moderate the influence of audit opinion and audit delay on auditor turnover. Determination of sample using purposive sampling method with samples...

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Main Authors: Gusti Ngurah Made Dwiphayana, I Dewa Gede Dharma Suputra
Format: Article
Language:Indonesian
Published: Universitas Udayana 2019-09-01
Series:E-Jurnal Akuntansi
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/50252
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spelling doaj-d73dad53a783490b882c3d64968f6e4f2020-11-25T02:36:51ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562019-09-012831965198310.24843/EJA.2019.v28.i03.p2150252Pengaruh Opini Audit dan Audit Delay Pada Auditor Switching dengan Karakteristik Komite Audit Sebagai PemoderasiGusti Ngurah Made Dwiphayana0I Dewa Gede Dharma Suputra1Fakultas Ekonomi dan Bisnis Universitas UdayanaFakultas Ekonomi dan Bisnis Universitas UdayanaThis study aims to examine the effect of audit opinion and audit delay on auditor switching and how the characteristics of the audit committee are able to moderate the influence of audit opinion and audit delay on auditor turnover. Determination of sample using purposive sampling method with samples of 120 companies. The data analysis technique used is logistic regression analysis and Moderated Regression Analysis (MRA). The results of the study show that audit opinion has a negative effect on auditor turnover, while audit delay has a positive effect on auditor turnover. The characteristics of the audit committee are able to weaken the positive influence of audit delay on auditor switching. But the characteristics of the audit committee are not able to moderate the influence of the audit opinion on the auditor switching. Keywords : Audit opinion, audit delay, audit committee, auditor switching.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/50252
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Gusti Ngurah Made Dwiphayana
I Dewa Gede Dharma Suputra
spellingShingle Gusti Ngurah Made Dwiphayana
I Dewa Gede Dharma Suputra
Pengaruh Opini Audit dan Audit Delay Pada Auditor Switching dengan Karakteristik Komite Audit Sebagai Pemoderasi
E-Jurnal Akuntansi
author_facet Gusti Ngurah Made Dwiphayana
I Dewa Gede Dharma Suputra
author_sort Gusti Ngurah Made Dwiphayana
title Pengaruh Opini Audit dan Audit Delay Pada Auditor Switching dengan Karakteristik Komite Audit Sebagai Pemoderasi
title_short Pengaruh Opini Audit dan Audit Delay Pada Auditor Switching dengan Karakteristik Komite Audit Sebagai Pemoderasi
title_full Pengaruh Opini Audit dan Audit Delay Pada Auditor Switching dengan Karakteristik Komite Audit Sebagai Pemoderasi
title_fullStr Pengaruh Opini Audit dan Audit Delay Pada Auditor Switching dengan Karakteristik Komite Audit Sebagai Pemoderasi
title_full_unstemmed Pengaruh Opini Audit dan Audit Delay Pada Auditor Switching dengan Karakteristik Komite Audit Sebagai Pemoderasi
title_sort pengaruh opini audit dan audit delay pada auditor switching dengan karakteristik komite audit sebagai pemoderasi
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2019-09-01
description This study aims to examine the effect of audit opinion and audit delay on auditor switching and how the characteristics of the audit committee are able to moderate the influence of audit opinion and audit delay on auditor turnover. Determination of sample using purposive sampling method with samples of 120 companies. The data analysis technique used is logistic regression analysis and Moderated Regression Analysis (MRA). The results of the study show that audit opinion has a negative effect on auditor turnover, while audit delay has a positive effect on auditor turnover. The characteristics of the audit committee are able to weaken the positive influence of audit delay on auditor switching. But the characteristics of the audit committee are not able to moderate the influence of the audit opinion on the auditor switching. Keywords : Audit opinion, audit delay, audit committee, auditor switching.
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/50252
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AT idewagededharmasuputra pengaruhopiniauditdanauditdelaypadaauditorswitchingdengankarakteristikkomiteauditsebagaipemoderasi
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