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All Journal Jurnal Al-Iqtishad
Aisyah Nabila Auliandra
Riau University
Social Sciences

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DETERMINANTS OF AUDITOR SWITCHING: EVIDENCE FROM INDONESIAN CONSUMER NON-CYCLICAL COMPANIES Aisyah Nabila Auliandra; Taufeni Taufik; Rheny Afriana Hanif
Jurnal Al-Iqtishad Vol. 22 No. 1 (2026): June 2026
Publisher : Faculty of Economic and Social Science, Universitas Islam Negeri Sultan Syarif Kasim

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Abstract

The purpose of this study is for examining how auditor switching is impacted by audit opinion, audit fee, financial distress, and audit delay. The financial statements of consumer non-cyclicals companies listed on the Indonesia Stock Exchange between 2021 and 2024 provide secondary data for this quantitative study. 77 companies that fullfiled the predefined criteria were included in the sample, which was chosen using a purposive sampling technique. Logistic regression analysis was used to examine the data at a significance level of 5%. The findings show that auditor switching is significantly impacted by financial hardship and audit delays. In the meantime, moving auditors is not greatly impacted by audit opinions or audit fees. These results suggest that when choosing an auditor, a company's financial standing and timely reporting are crucial factors. In addition to offering insights for businesses, auditors, and investors into the variables driving auditor switching patterns, this study advances the body of auditing literature.
Co-Authors Rheny Afriana Hanif Taufeni Taufik