THE INFLUENCE OF RESTRUCTURING, FINANCIAL DISTRESS, AND REPUTATION OF PUBLIC ACCOUNTANTS ON AUDITOR SWITCHING AND THE IMPLICATIONS FOR TIMELINESS OF AUDIT COMPLETION MODERATED BY THE IMPACT OF THE COVID-19 PANDEMIC (A SURVEY ON BUMN STRATEGIC INDUSTRIAL S

Abstract

The study was aimed at finding out how the effect of Restructuring, Financial Distress, and Reputation of Public Accounting Firm (KAP) on Auditor Switching and its implications for the Timeliness of Audit Completion Moderated by the Impact of the Covid-19 Pandemic. Methods and data analysis using Structural Equation Modeling (SEM), the sample size must meet the minimum sample size for the application of the SEM model. In this study, the number of indicators was 31 indicators (question items) and used the maximum likelihood estimation method. The sample in this study amounted to 180 respondents. The results showed that restructuring had no effect on auditor switching, while financial distress and reputation of KAP had an effect on auditor switching. Auditor switching affects the timeliness of audit completion. The Covid-19 pandemic affects the timeliness of completing the audit. Auditor switching which is moderated by the Covid-19 pandemic has no effect on the timeliness of completing the audit. Financial distress has an effect on the timeliness of audit completion through auditor switching. Firm reputation has an effect on timeliness of audit completion through auditor switching.