PENGARUH UKURAN PERUSAHAAN DAN PERGANTIAN AUDITOR TERHADAP NILAI PERUSAHAAN  DENGAN AUDIT DELAY SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN MANUFAKTUR DI BEI

Andika Patria; Siti Lestari; Arief Rio Maulana

doi:10.34127/jrakt.v10i1.1560

Authors

Andika Patria Politeknik Negeri Pontianak
Siti Lestari Politeknik Negeri Pontianak
Arief Rio Maulana Politeknik Negeri Pontianak

DOI:

https://doi.org/10.34127/jrakt.v10i1.1560

Keywords:

Firm Size, Auditor Switching, Firm Value, Audit Delay

Abstract

This study is conducted to explore and evaluate the influence of company size and the auditor switching on company value, as well as to assess the mediating role of audit delay in the relationship between coompany size, auditor switching, and company value. The reasearch sample includes 15 manufacturing companies on IDX during the 2021-2023 period that experienced delays in financial reporting. The analysis is performed using a variance based SEM-PLS approach. In this research, udit delay refers to dellay exceeding 90 days. The finding reveall that company size and auditor switching do not significantly impact company value. Furthermore, audit delay is found to mediate the relationship between company size and company value, while it does not mediate the effect of auditor switching on company value.

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