Open AccessEFFECT OF AUDIT DELAY, AUDIT QUALITY AND LEVERAGE AGAINST FINANCIAL REPORTING FRAUD: AUDITOR SWITCHING AS A VARIABLE
Author(s) -
Chairian Tomy,
Arfan Ikhsan,
Andri Zainal
Publication year - 2022
Publication title -
jurnal ilmiah teunuleh
Language(s) - English
Resource type - Journals
eISSN - 2807-193X
pISSN - 2746-4393
DOI - 10.51612/teunuleh.v3i1.82
Subject(s) - leverage (statistics) , accounting , business , audit , walk through test , nonprobability sampling , stock exchange , quality audit , logistic regression , auditor's report , variables , population , actuarial science , joint audit , finance , internal audit , statistics , mathematics , medicine , environmental health
This study aims to show the influence of variable audit delays, audit quality and leverage, on financial reporting fraud: auditor switching as intervening variables on idX-listed property, real estate, and building construction companies. The population of this study is 85 companies, by accessing financial statements and auditor reports through the Indonesia Stock Exchange website. The sampling method used is the purposive sampling method, so 30 sample companies were obtained for 3 years of observation (2018-2020) with 90 units of analysis. The data analysis method used is the logistic regression method. Based on the results of data processing using the logistic regression method with SPSS software, it is known that simultaneous audit delays, audit quality and levarage have a significant influence on auditor switching at a significance level of 5%. Similarly, the influence that occurs between switching audiors on financial reporting fraud is statistically significant at a significance level of 5%. Switching auditors are also able to mediate the relationship between audit delay, audit quality and leverage against financial reporting fraud with a significance level of 5%.