The Effect of Auditor Switching, Audit Fee, and Auditor’s Opinion on Audit Delay

ABSTRACT: This study aims to determine empirically whether auditor switching, audit fee, and auditor’s opinion affect audit delay. This research was conducted on mining sector companies listed on the Indonesia Stock Exchange and successively published audited financial statements during the 2014 to 2018 fiscal year. The number of samples taken were 9 companies using purposive sampling techniques. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis found that auditor switching has no effect on audit delay, audit fee have a negative effect on audit delay, and auditor’s opinion has a negative effect on audit delay.
KEYWORDS: Audit delay, auditor switching, audit fee, auditor’s opinion