Faktor-Faktor Yang Mempengaruhi Audit Delay Dengan Auditor Switching Sebagai …

ABSTRACT This research analyzed the effect of firm size, auditor’s opinion, and public accounting firm’s reputation on audit delay with auditor switching as a moderating variable at manufacture companies listed on Indonesia Stock Exchange in the 2016—2018 period. The data collection of this research was done by using purposive sampling method using 74 samples out of 179 researched compan…