Audit Tenure, Time Budget pressure, Independence, and Auditor Switching

This research examines the influence of audit tenure, time budget pressure, independence toward auditor switching, with professional ethics as a moderating variable. The study was conducted for the auditors who work at Public Accounting Firms in Jakarta.This research is as casual research, and the explanatory research with descriptive and verification approach is used a research method. This research applies explanatory research in which questionnaires and interviews serve as the primary data. The sample of this research is 114 auditors who work at Public Accounting Firms in Jakarta. The hypothesis test is conducted using Partial Least Square (SEM-PLS) – SmartPLS 4.The research results that audit tenure, time budget pressure, and independence significantly effect auditor switching. Further, professional ethics is able to moderate the audit tenure, and independence on auditor switching. Meanwhile, professional ethics can not moderate time budget pressure on auditor switching. These findings are significant for audit practices and regulations in Indonesia, particularly in enhancing audit quality through the regulation of engagement duration, management of time budget pressure, and improvement of auditor independence. Keywords: Audit Tenure, Time Budget Pressure, Independence, and Auditor Switching.