AUDIT OPINION, AUDIT DELAY AND CORPORATE ACTION IMPACT ANALYSIS TO THE CHANGE OF PUBLIC ACCOUNTANT OFFICE FOR STOCK EXCHANGE LISTED FOOD AND BEVERAGE MANUFACTURER WITH PUBLIC ACCOUNTANT OFFICE SIZE AS THE MODERATION VARIABLE

EMPIRICAL STUDY OF LISTED FOOD AND BEVERAGE SUB SECTOR FOOD AND BEVERAGE BETWEEN 2015-2020

Abstract

This research objective is to review and analyze the audit opinion, audit delay and corporate action impact to Auditor switching which moderated by the size of the Public Accountant Office.

This research design is using the explanatory cause design. The population used in this research are the Indonesian Stock Exchange (Bursa Efek Indonesia) listed companies, specifically the food and beverage Sector within 2015-2020 period. Analytical methods used are logistic regregation, MRA (Moderate Regression Analysis) and data analysis. Sampling technique is using the purposive sampling.

Result of this research is partially showing that the Audit Opinion, Audit Delay and the size of the Public Accountant Office variable is not affecting the Auditor switching. While the Corporate Action variable has significant positive impact to Auditor switching. And the Public Accountant Office size has successfully moderated the relation of Corporate Action with Auditor switching, while Audit Opinion and Audit Delay is not proven to be moderated by the Public Account Office size.