Pengaruh Audit Tenure, Auditor Switching, dan Audit Complexity terhadap Audit Delay (Studi Empiris pada Perusahaan Consumer Non-Cyclical di Bursa Efek Indonesia Tahun 2020-2024)

Ghema Mulya Agatha; Tsarina Zenabia

Authors

Ghema Mulya Agatha Universitas Pamulang
Tsarina Zenabia

Keywords:

Audit Delay, Audit Tenure, Auditor Switching, Audit Complexity

Abstract

This study aims to analyze the influence of audit tenure, auditor switching, and audit complexity on audit delay. The population in this study consists of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024. The sampling technique in this study used the purposive sampling method, and 51 companies were found to meet the sample criteria during the research period. The type of data used is secondary data in the form of financial statements obtained from the official IDX website. The analysis technique used is panel data regression analysis with the help of E-Views 13. The results of this study indicate that audit tenure, auditor switching, and audit complexity simultaneously affect audit delay. Partially, audit tenure has a significant negative effect on audit delay. Meanwhile, auditor switching and audit complexity do not have a significant effect on audit delay.

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