Abstract
The purpose of this study was to determine the effect of audit tenure and auditor switching on audit delay with auditor specialization as a moderating variable. This study is a quantitative study using secondary data with a sample of 23 consumer goods sub-sector companies listed on the Indonesia Stock Exchange (IDX). The data collection method is done by accessing the company's financial statements published by the Indonesia Stock Exchange. The data obtained were then processed using SPSS. This analysis includes classical assumption test (data normality test, multicollinearity test and heteroscedasticity test), statistical test (F test, t test and R2 test) and moderating regression analysis (MRA). Based on the results of the tests carried out, it shows that the F test of the multiple linear regression equation model is appropriate (Fit) that there is a significant effect between audit tenure and auditor switching on audit delay. While the t test, audit tenure has no significant effect on audit delay, audit switching has a significant effect on audit delay, auditor specialization as a moderating variable cannot moderate or weaken the relationship between audit tenure and audit switching.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
