PENGARUH AUDIT REPORT LAG, FINANCIAL DISTRESS, LEVERAGE, DAN AUDIT FEE TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN INDEKS SAHAM LQ-45 YANG TERDAFTAR DI BEI TAHUN 2019-2023

SAHARA, CHAIRUNISA RAHMA and Rohman, Abdul (2025) PENGARUH AUDIT REPORT LAG, FINANCIAL DISTRESS, LEVERAGE, DAN AUDIT FEE TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN INDEKS SAHAM LQ-45 YANG TERDAFTAR DI BEI TAHUN 2019-2023. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of audit report lag, financial distress, leverage, and audit fees on auditor switching. The population of this research consists of all companies listed in the LQ-45 index during the period 2019–2023. The dependent variable used in this study is auditor switching. The independent variables are audit report lag, financial distress, leverage, and audit fees. The sample was selected using a purposive sampling method, resulting in a total of 23 companies and 115 observational data points. This research employs a quantitative approach. The analysis was conducted using panel data regression with EViews 12 as the analytical tool. The results show that audit report lag and audit fees have a significant effect on auditor switching, while financial distress and leverage do not have a significant effect on auditor switching.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Auditor Switching, Audit Report Lag, Financial Distress, Leverage, Audit Fee
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Chairunisa Rahma Sahara
Date Deposited:	14 Jul 2025 07:50
Last Modified:	14 Jul 2025 07:50
URI:	http://repository.unsri.ac.id/id/eprint/177879

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