Audit Tenure as a Moderating Variable and the Impact of Audit Opinion and Management Change on Auditor Switching

The purpose of this study is to look at how audit opinion and management turnover affect auditor switching, with audit tenure serving as a moderator. Numerous research studies have looked into the impact of audit opinion and management change on auditor switching, but the results are mixed. The complex factors driving auditor switching have attracted scholarly attention, particularly in countries like Indonesia. This study employs audit tenure as a moderating variable to investigate the scope of audit tenure's role in this investigation. Research on the impact of auditor opinion on auditor switching has produced contradictory findings. This study analyses the infrastructure companies listed on the Indonesia Stock Exchange from 2017 to 2024. This study takes a quantitative method to determine the causal relationship between the independent and dependent variables. The findings show that (1) audit opinion has a negative impact on auditor switching, (2) management turnover has a positive impact on auditor switching, (3) audit tenure has no moderating effect on audit opinion, and (4) audit tenure has no moderating effect on management turnover. It should be noted that having a long audit tenure does not usually imply a loss of auditor independence. The longer an auditor has known a client, the less likely the auditor is to allow the customer to select accounting processes based on their preferences.