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All Journal AKURASI: Jurnal Riset Akuntansi dan Keuangan Research of Accounting and Governance Journal of Entrepreneurship and Community Innovations Akurasi
Harry Budiantoro
Faculty of Economics and Business, YARSI University, Jakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The determinants of auditor switching: The role of audit committee, firm size, audit fees, and financial distress with audit quality as a moderator Dinda Oktavia; Harry Budiantoro; Hestin Agus Tantri Ningsih
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i1.1747

Abstract

This study aims to analyze the factors influencing auditor switching, considering audit quality as a moderating variable. The phenomenon of auditor switching in Indonesia is becoming increasingly relevant with the introduction of auditor rotation regulations and the growing demand for good corporate governance. This study uses secondary data in the form of audited financial statements of companies included in the Sri Kehati index for the 2019–2023 period. Data analysis was conducted using SPSS 31 to examine the effects of the audit committee, company size, audit fees, and financial distress on auditor switching, with audit quality as a moderating variable. The results show that the audit committee does not affect auditor switching, whereas company size, audit fees, and financial distress do. Furthermore, audit quality is unable to moderate the influence of the four independent variables on auditor switching. These findings conclude that the decision to switch auditors is more determined by internal company factors, particularly financial condition and audit fees, than by the audit committee's role or audit quality. Public interest statements The managerial implications of this study emphasize the need for company management to carefully consider factors such as cost, independence, and financial condition before making auditor-switching decisions, and for regulators to ensure that auditor-switching practices are carried out in accordance with the principles of transparency and good governance.
The determinants of auditor switching: The role of audit committee, firm size, audit fees, and financial distress with audit quality as a moderator Dinda Oktavia; Harry Budiantoro; Hestin Agus Tantri Ningsih
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i1.1747

Abstract

This study aims to analyze the factors influencing auditor switching, considering audit quality as a moderating variable. The phenomenon of auditor switching in Indonesia is becoming increasingly relevant with the introduction of auditor rotation regulations and the growing demand for good corporate governance. This study uses secondary data in the form of audited financial statements of companies included in the Sri Kehati index for the 2019–2023 period. Data analysis was conducted using SPSS 31 to examine the effects of the audit committee, company size, audit fees, and financial distress on auditor switching, with audit quality as a moderating variable. The results show that the audit committee does not affect auditor switching, whereas company size, audit fees, and financial distress do. Furthermore, audit quality is unable to moderate the influence of the four independent variables on auditor switching. These findings conclude that the decision to switch auditors is more determined by internal company factors, particularly financial condition and audit fees, than by the audit committee's role or audit quality. Public interest statements The managerial implications of this study emphasize the need for company management to carefully consider factors such as cost, independence, and financial condition before making auditor-switching decisions, and for regulators to ensure that auditor-switching practices are carried out in accordance with the principles of transparency and good governance.
Audit Quality as a Moderator of Auditor Switching Determinants: Evidence from SRI-KEHATI Index Companies in Indonesia Novia Indah Oktaviani Syahari; Harry Budiantoro
Research of Accounting and Governance Vol. 4 No. 2 (2026): JULY 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v4i2.619

Abstract

This study examines the determinants of auditor switching by analyzing the effects of Audit Committee Gender, Audit Fee, Financial Distress, and Audit Report Lag, with Audit Quality as a moderating variable. Prior studies have primarily focused on general listed companies and have provided limited evidence on the moderating role of audit quality, particularly in sustainability-oriented firms. This study addresses this gap by examining companies included in the SRI-KEHATI Index, which represents firms committed to strong corporate governance, environmental responsibility, and sustainable business practices. Secondary data were collected from audited annual reports of SRI-KEHATI Index companies listed on the Indonesia Stock Exchange during 2019–2023. Using purposive sampling, the study obtained 75 firm-year observations from 16 companies. Logistic regression and Moderated Regression Analysis (MRA) were employed using SPSS. The findings reveal that Audit Committee Gender, Audit Fee, Financial Distress, and Audit Report Lag do not significantly influence auditor switching. In addition, Audit Quality does not moderate the relationships between these variables and auditor switching. These findings suggest that auditor switching decisions in sustainability-oriented firms are influenced by factors beyond financial, operational, and governance characteristics, emphasizing the importance of maintaining auditor independence and consistent audit quality.
Pemberdayaan Kelompok Ternak Mendala Mukti I Melalui Inovasi Silase Jerami Padi Pakan Alternatif Lokal Harry Budiantoro; Perdana Wahyu Santosa; Nimas Ajeng Triwulan; Hestin Agus Tantri Ningsih
Journal of Entrepreneurship and Community Innovations Vol 5 No 1 (2026): August 2026
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jeci.v5i1.512

Abstract

Rural areas have strong potential to develop organic livestock feed innovations from local agricultural waste; however, farmers still rely heavily on commercial feed, while abundant rice straw remains underutilized. This community service program aimed to strengthen the economic resilience and technical capacity of the Mandala Mukti I farmer group in Mandalamekar Village, Cimenyan District, Bandung Regency, by fermenting rice straw into silage as a low-cost alternative feed. Activities included problem identification, material preparation, workshops, hands-on mentoring, and monitoring and evaluation using pre- and post-tests. Participants' average score rose from 11.70 (39.01%) in the pre-test to 26.65 (88.83%) in the post-test, yielding an N-Gain of 81.85%, classified as high/effective. By the program’s conclusion, participants could independently complete every stage of fermentation. This community-based approach, combining direct training with continuous mentoring, aligns with waste-to-value and appropriate-technology empowerment programs for rural groups. Future work will include laboratory testing of silage nutritional content, expanded production, and continued mentoring with the local Livestock Services Office. These efforts aim to reduce dependence on commercial feed, promote circular-economy waste management, and enhance the sustainability and competitiveness of partners’ livestock enterprises over the long term in rural communities.
Co-Authors Dinda Oktavia Hestin Agus Tantri Ningsih Hestin Agus Tantri Ningsih Nimas Ajeng Triwulan Novia Indah Oktaviani Syahari Perdana Wahyu Santosa