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All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi
Sintike Sanda
Universitas Tadulako
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Financial Distress, Kualitas Audit, dan Opini Audit terhadap Auditor Switching pada Perusahaan Manufaktur Sintike Sanda; Muhammad Ansar; Jamaluddin Jamaluddin; I Putu Edi Darmawan
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3262

Abstract

This study examined the effect of financial distress, audit quality, and audit opinion on auditor switching in manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The study employed a quantitative method with purposive sampling. A total of 203 companies were sampled over a three-year observation period, resulting in 609 firm-year data sets. The data, consisting of financial statements and independent auditor reports, were analyzed using logistic regression. The results showed that financial distress had no effect on auditor switching. Conversely, audit quality and audit opinion significantly influenced auditor switching. These results indicate that audit aspects play a greater role in auditor switching decisions than the company's financial condition.
Co-Authors I Putu Edi Darmawan Jamaluddin Jamaluddin Muhammad Ansar