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

Rizal Mawardi ()
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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:

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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"

Keywords: Financial Distress; Corporate Governance; Auditor Switching; Audit Delay (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Pages: 10
Date: 2021-09-30
New Economics Papers: this item is included in nep-acc, nep-cfn and nep-sea
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Published in Journal of Finance and Banking Review, Volume 6, Issue 2

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Persistent link: https://EconPapers.repec.org/RePEc:gtr:gatrjs:jfbr189

DOI: 10.35609/jfbr.2021.6.2(4)

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