MODEL EMPIRIS KUALITAS AUDIT: KONTRIBUSI AUDITOR SWITCHING, AUDIT CAPACITY STRESS, DAN AUDIT DELAY

Reza Oktavia, . (2026) MODEL EMPIRIS KUALITAS AUDIT: KONTRIBUSI AUDITOR SWITCHING, AUDIT CAPACITY STRESS, DAN AUDIT DELAY. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to determine whether Auditor Switching, Audit Capacity Stress, and Audit Delay can affect Audit Quality in Consumer Cyclicals sector companies. The population of this study is Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2023-2025 period. The research sample consisted of 125 companies selected using a purposive sampling method. This study obtained a total of 375 observational data during the 2023-2025 period. Data were analyzed using logistic regression with the help of STATA software. The results show that Auditor Switching and Audit Delay have no effect on Audit Quality. Meanwhile, Audit Capacity Stress has a negative effect on Audit Quality.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2210112161] [Pembimbing: Praptiningsih] [Penguji 1: Dewi Darmastuti] [Ketua Penguji: Retna Sari]
Uncontrolled Keywords: Auditor Switching, Audit Delay, Audit Capacity Stress, Audit Quality
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: REZA OKTAVIA
Date Deposited: 05 Sep 2026 04:59
Last Modified: 05 Sep 2026 04:59
URI: http://repository.upnvj.ac.id/id/eprint/51650

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