Abstract
Audited financial reports are considered a reliable source of information for users of financial information in order to make decisions, therefore they must pay attention to the factors that affect audit delay. This study aims to determine the effect of auditor switching, financial distress, KAP reputation, and the Covid-19 pandemic on audit delay. The study was carried out at the Indonesian Stock Exchange's mining firms for the period 2017-2019. The number of samples in this study were 105 companies using nonprobability sampling techniques. Multiple linear regression analysis is selected as the technique in analyzing the data. Based on the analysis, it is known that auditor switching has no effect on audit delay, financial distress has a positive effect on audit delay, and the reputation of KAP has a negative effect on audit delay. There is a significant difference in the audit delay before the Covid-19 pandemic and during the Covid-19 pandemic.
 Keywords: Audit Delay; Auditor Switching; Financial Distress; Reputation of KAP; Pandemic Covid-19.
Highlights
Based on the analysis, it is known that auditor switching has no effect on audit delay, financial distress has a positive effect on audit delay, and the reputation of Kantor Akuntan Publik (KAP) has a negative effect on audit delay
This study aims to determine the effect of auditor switching, financial distress, KAP
Pengaruh Umur Perusahaan, Ukuran Perusahaan, Reputasi Auditor, Dan Pergantian Auditor Terhadap Audit Report Lag. E-Jurnal Akuntansi, 15(1), 200–228
Summary
Kata Kunci: Audit Delay; Pergantian Auditor; Financial Distress; Bursa Efek Indonesia. Hal ini menyebabkan adanya pengawasan yang ditindak oleh auditor independen karena keinginan manajer untuk membenahi laporan keuangannya sehingga laporan keuangan yang diaudit akan tersampaikan lebih panjang Penelitian tersebut didukung oleh penelitian Muliantari & Latrini, (2017) yang menyatakan bahwa audit delay dipengaruhi oleh financial distress secara positif dan signifikan. METODE PENELITIAN Penelitian ini menggunakan pendekatan kuantitatif yang berbentuk asosiatif, yaitu suatu penelitian yang memiliki tujuan untuk mencari tahu efek dari pergantian auditor, financial distress, reputasi KAP, dan pandemi covid- 19 pada audit delay. Objek penelitian ini adalah pergantian auditor, financial distress, reputasi KAP, dan pandemi covid-19 terhadap audit delay selama periode 2017-2019 yang terdaftar di Bursa Efek Indonesia. Financial distress, reputasi KAP, dan pandemi covid-19 terhadap audit delay dapat diketahui dengan menggunakan teknik analisis regresi linier berganda dengan persamaan sebagai berikut. Proses penentuan sampel dengan metode nonprobability sampling yang disajikan pada Tabel 1
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