PENGARUH AUDIT TENURE, AUDITOR SWITCHING, DAN KOMITE AUDIT TERHADAP AUDIT DELAY

Abstract

Abstract

This research aims to determine the effect of audit tenure, auditor switching, and audit committee on audit delay in consumer cyclical sector companies listed on the Indonesia Stock Exchange in 2021-2024. Based on the number of samples in this research, there were 15 companies obtained through the purposive sampling method which were the research objects according to the criteria. A sample of 60 data was obtained. This research uses panel data regression analysis, using Eviews 12. Based on the results of the analysis tested, it shows that (1) Audit Tenure has no effect on Audit Delay, (2) Auditor Switching has no effect on Audit Delay, (3) Audit Committee has no effect on Audit Delay, (4) Audit Tenure, Auditor Switching and Audit Committee have no effect simultaneously on Audit Delay.

Keywords: Audit Tenure; Auditor switching; Audit Committee; Audit Delay

Abstrak

Penelitian ini bertujuan untuk mengetahui pengaruh audit tenure, auditor switching, dan komite audit terhadap audit delay pada perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2021-2024. Berdasarkan jumlah sampel dalam penelitian ini sebanyak 15 perusahaan yang diperoleh melalui metode purposive sampling yang menjadi objek penelitian sesuai dengan kriteria. Diperoleh data sampel sebanyak 60. Penelitian ini menggukan analisis regresi data panel, dengan menggunakan Eviews 12. Berdasarkan hasil analisis yang diuji menunjukan bahwa (1) Audit Tenure tidak berpengaruh terhadap Audit Delay, (2) Auditor Switching tidak berpengaruh terhadap Audit Delay, (3) Komite Audit tidak berpengaruh terhadap Audit Delay, (4) Audit Tenure, Auditor Switching dan Komite Audit tidak berpengaruh secara simultan terhadap Audit Delay.

Kata Kunci: Audit Tenure; Auditor Switching; Komite Audit; Audit Delay