Objective – The purpose of this study is to examine the effect between financial distress, corporate governance, auditor
switching and audit delay. This research sample using data on a manufacturing company on the Indonesia Stock
Exchange.
Methodology – The analysis technique used is multiple linear regression analysis technique.
Findings– The research finding show that financial distress and the size of the audit committee have a significant effect
on audit delay, while the concentration of ownership, managerial ownership, change of directors, and auditor switching
has no significant effect on audit delay. Second finding explain that consideration for companies listed on the Indonesia
Stock Exchange to pay attention to the timeliness of submitting financial reports and independent auditor reports so as
not to get sanctions from the Financial Services Authority.
Novelty – Our novelty research using the relationship of Financial Distress, Corporate Governance and Auditor
Switching on new research model to Audit Delay.
Type of Paper: Empirical
JEL Classification: M41, M42
Keywords: Financial Distress, Corporate Governance, Auditor Switching, Audit Delay