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Pengaruh Financial Distress, Auditor Switching dan Financial Expertise CEO Terhadap Audit Delay (Studi Pada Perusahaan Properties & Real Estate yang Terdaftar di Bursa Efek Indonesia)

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Audit Delay is one of the issues in financial reporting because it may reduce the timeliness of information required by stakeholders. This study aims to examine the effect of Financial Distress, Auditor Switching, and CEO Financial Expertise on Audit Delay, with firm size as a control variable, in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2022–2025. This study employs Agency Theory and Signaling Theory as its theoretical foundations. A quantitative research method with a causal associative approach was applied. The study uses secondary data obtained from companies’ annual reports and financial statements. The sample was selected using purposive sampling, resulting in 50 companies with 200 observations. Data were collected through documentation and analyzed using panel data regression with EViews 12, with the Fixed Effect Model selected as the appropriate model. The results show that Financial Distress and Auditor Switching have no significant effect on Audit Delay. CEO Financial Expertise has a negative and significant effect on Audit Delay, while firm size as a control variable has no significant effect. Simultaneously, all variables in the model significantly affect Audit Delay. The study concludes that CEO Financial Expertise plays an important role in reducing Audit Delay.

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Detail Information

Call Number

Akuntansi 657.3 Feb p

Language

Indonesia

NPM

225310672

Publisher

akutansi : Universitas Islam Riau., 2026

Keyword(s)

Financial distress
Audit Delay

Other Information

Petugas

Ayu Agustina

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