The Effect of Auditor Switching, Audit Tenure, Audit Firm Size, Profitability, Business Risk, and Operational Complexity on Audit Report Lag with the Committee Audit as a Moderating Variable

Abstract

The author's purpose of conducting research is to determine the effect of Auditor switching, audit tenure, audit firm size, Profitability, business risk, and operating complexity on Audit Report Lag for the audit committee to moderate the effect of auditor switching, audit tenure, audit firm size, Profitability, business risk and complexity of operations on Audit Report Lag in manufacturing companies listed on the IDX. The population in this study was conducted on automotive companies listed on the Indonesia Stock Exchange (IDX) from 2015-2020, as many as ten companies. The sample in this study was ten automotive companies listed on the Indonesia Stock Exchange (IDX) from 2015-2020. The data collection technique used in this research is documentation. The analytical method used in this study is the SEM-PLS application. The results showed that Auditor Switching and Audit Tenure partially did not affect Audit Report Lag. Audit Firm Size and Operational Complexity negatively and significantly affected Audit Report Lag. Profitability and Business Risk partially affected Audit Report Lag positively and significantly. The audit committee was unable partially moderate Auditor Switching, Audit Tenure, Audit Firm Size, Profitability, and Business Risk on Audit Report Lag. Then the audit committee was able to moderate Operational Complexity on Audit Report Lag partially in Manufacturing Companies Listed on the IDX, which had a negative impact and significant. Keywords: Auditor Switching, Tenure Audit, Firm Size Audit, Profitability, Business Risk, Operational Complexity, Audit Committee, and Audit Report Lag.