Influence of Audit Opinion, Financial Distress, and Audit Delay on Voluntary Auditor Switching

Audit switching refers to the practice where an organization changes its external auditor after a certain period. This is often done to enhance the independence and objectivity of the audit process, mitigate risks of complacency, and ensure fresh perspectives on financial reporting. It can also be influenced by regulatory requirements or a desire to improve the quality of the audit. The purpose of this research is to examine and analyze the effect of audit opinion, financial distress, and audit delay on voluntary auditor switching in food and beverage subsector companies listed in Indonesia Stock Exchange from 2018-2022. The sampling method was purposive sampling. This research analysis technique uses binary logistic regression analysis using the SPSS 25 software. The results showed that audit delay affects voluntary auditor switching, while audit opinion and financial distress has no effect on voluntary auditor switching.

Authors

Publication Details

Journal
Journal of Economics Finance and Management Studies
Published
2024-10-04
DOI
https://doi.org/10.47191/jefms/v7-i10-43
Citations
1
Primary Topic
Auditing, Earnings Management, Governance
Type
article
Field-Weighted Citation Impact
0.95
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article

Influence of Audit Opinion, Financial Distress, and Audit Delay on Voluntary Auditor Switching

Tryas Chasbiandani, Muhamad Avito Rizkyansyah Kusuma, Mentari Pagiku
1 citations
Journal of Economics Finance and Management Studies
Auditing, Earnings Management, Governance
0.95
article

Influence of Audit Opinion, Financial Distress, and Audit Delay on Voluntary Auditor Switching

Tryas Chasbiandani, Muhamad Avito Rizkyansyah Kusuma, Mentari Pagiku
article en
1 citations

Abstract

Audit switching refers to the practice where an organization changes its external auditor after a certain period. This is often done to enhance the independence and objectivity of the audit process, mitigate risks of complacency, and ensure fresh perspectives on financial reporting. It can also be influenced by regulatory requirements or a desire to improve the quality of the audit. The purpose of this research is to examine and analyze the effect of audit opinion, financial distress, and audit delay on voluntary auditor switching in food and beverage subsector companies listed in Indonesia Stock Exchange from 2018-2022. The sampling method was purposive sampling. This research analysis technique uses binary logistic regression analysis using the SPSS 25 software. The results showed that audit delay affects voluntary auditor switching, while audit opinion and financial distress has no effect on voluntary auditor switching.

Journal of Economics Finance and Management StudiesVol. 07(10)
Openalex Percentile: Top 19%
Auditing, Earnings Management, Governance
0.95
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Influence of Audit Opinion, Financial Distress, and Audit Delay on Voluntary Auditor Switching — Tryas Chasbiandani, Muhamad Avito Rizkyansyah Kusuma, et al. · Journal of Economics Finance and Management Studies (2024) | TGRS Research Map | TGRS