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All Journal International Conference on Economics, Management, Business, and Accounting
Mohammad Ridwan
Faculty of Economics and Business, Muhammadiyah University of Semarang

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Determinants of Auditor Switching: A Study of Non-Cyclic Consumer Sector Food and Beverage Sub-Sector Companies in Indonesia Citra Laras Safitri; Mohammad Ridwan; R Ery W.A. Santosa; Ida Kristiana
International Conference on Economics, Management, Business, and Accounting Vol 2 No 1 (2025): International Conference on Economics, Management, Business, and Accounting
Publisher : P3I UMSurabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/iconemba.v2i1.30873

Abstract

This study aims to empirically examine the influence of audit opinion, financial distress, audit delay, management change, and audit quality on auditor switching, with firm size used as a control variable. The sample consists of manufacturing companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange during the 2022–2024 period. This research uses secondary data and includes 71 companies with a total of 213 observational data points. Tabulated using Microsoft Excel and the technical stage of data analysis was carried out using the SPSS statistical test tool. The results indicate that audit delay and management change have a positive influence on auditor switching. Meanwhile, audit opinion, financial distress, and audit quality are found to have no significant effect on auditor switching.
Co-Authors Citra Laras Safitri Ida Kristiana R Ery W.A. Santosa