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.

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Publication Details

Journal
Zenodo (CERN European Organization for Nuclear Research)
Published
2024-11-04
DOI
https://doi.org/10.5281/zenodo.14033142
Primary Topic
Reproductive Biology and Fertility
Type
article
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article

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

Zenodo (CERN European Organization for Nuclear Research)
Reproductive Biology and Fertility
article

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

article en

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.

Zenodo (CERN European Organization for Nuclear Research)
Pancasila University (ID)
Openalex Percentile: Top 48%
Reproductive Biology and Fertility
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