{"title":"财务困境对审计任期和审计师转向审计延迟的中介作用","authors":"Wiyarni, Bunyamin","doi":"10.2991/aebmr.k.210717.008","DOIUrl":null,"url":null,"abstract":"The aim of this study is to investigate the impact of audit tenure and auditor switching as an intervening variable on audit delay and financial distress. Manufacturing companies listed on the Indonesian Stock Exchange for the period 2016 to 2018 are the population of this analysis. This research uses purposeful sampling to obtain 14 businesses as an item. The hypothesis test is conducted using a partial least square. This study found that there is no effect of audit tenure and audit switching on audit delay. Audit tenure does not affect financial distress, but auditor switching affects financial distress. Indirectly, both audit tenure and auditor switching don't affect audit delay through financial distress. Keywords—audit tenure, auditor switch, financial distress, audit delay","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"41 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Mediating Effect of Financial Distress on Audit Tenure and Auditor Switching Towards Audit Delay\",\"authors\":\"Wiyarni, Bunyamin\",\"doi\":\"10.2991/aebmr.k.210717.008\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The aim of this study is to investigate the impact of audit tenure and auditor switching as an intervening variable on audit delay and financial distress. Manufacturing companies listed on the Indonesian Stock Exchange for the period 2016 to 2018 are the population of this analysis. This research uses purposeful sampling to obtain 14 businesses as an item. The hypothesis test is conducted using a partial least square. This study found that there is no effect of audit tenure and audit switching on audit delay. Audit tenure does not affect financial distress, but auditor switching affects financial distress. Indirectly, both audit tenure and auditor switching don't affect audit delay through financial distress. Keywords—audit tenure, auditor switch, financial distress, audit delay\",\"PeriodicalId\":433214,\"journal\":{\"name\":\"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)\",\"volume\":\"41 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-07-19\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2991/aebmr.k.210717.008\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2991/aebmr.k.210717.008","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Mediating Effect of Financial Distress on Audit Tenure and Auditor Switching Towards Audit Delay
The aim of this study is to investigate the impact of audit tenure and auditor switching as an intervening variable on audit delay and financial distress. Manufacturing companies listed on the Indonesian Stock Exchange for the period 2016 to 2018 are the population of this analysis. This research uses purposeful sampling to obtain 14 businesses as an item. The hypothesis test is conducted using a partial least square. This study found that there is no effect of audit tenure and audit switching on audit delay. Audit tenure does not affect financial distress, but auditor switching affects financial distress. Indirectly, both audit tenure and auditor switching don't affect audit delay through financial distress. Keywords—audit tenure, auditor switch, financial distress, audit delay
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