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The Impact of Audits in Corporate Financial Distress: The Case of Manufacturing Companies in Indonesia
Siti Noor Khikmah (a,b*) , Abdul Rohman (c), Indira Januarti (c)

(a) Doctoral Program of Economic, Accounting, Faculty of Economic and Business
Diponegoro University, Semarang, Indonesia
(b) Departement of Accounting, Faculty of Economics and Business, Muhammadiyah University, Magelang, Indonesia 
*Email: noorkhikmah[at]ummgl.ac.id
(c) Departement of Accounting, Faculty of Economics and Business, Diponegoro University, Semarang, Indonesia




Abstract

This paper aims to examine and analyze the impact of audits on financial difficulties in Indonesia manufacturing companies. The sample was manufacturing companies in period 2014-2017, using a purposive sampling methods. A total of 128 companies and the data were analyzed using regression analysis. The results show that the audit opinion, auditor switching and auditors reputation affect financial distress. However, audit delay does not affect financial distress. The implication of this research is to investigate companies financial distress in capital market, especially related to the role of the audit external.

Keywords: financial distress; audit opinion; auditor switching; audit reputation; audit delay

Topic: Economics

Link: https://ifory.id/abstract/tnpYcVPjQBqf

Conference: 1st Borobudur International Symposium (BIS 2019)

Plain Format | Corresponding Author (DPPJ UMMagelang)

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