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All Journal Jurnal Bakti Masyarakat Indonesia Jurnal Akuntansi dan Keuangan (JAK) Jurnal Paradigma Akuntansi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam International Journal of Economics and Management Research
Susanto Salim
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Social Sciences Other

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Dampak Financial Distress, Leverage dan Manajemen Laba Terhadap Opini Audit Going Concern pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Farencia Yovanca Kusnadi; Susanto Salim
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9758

Abstract

The disclosure of a company's going concern information, as expressed in the going concern audit opinion, is crucial for financial statement users in making well-informed decisions. This study aims to analyze the impact of financial distress, leverage, and earnings management on the going concern audit opinion in energy sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. The data used in this study are secondary data obtained from the official website of the Indonesia Stock Exchange. The sampling method employed is purposive sampling, resulting in a sample of 39 companies. The data were analyzed using logistic regression with the assistance of the Statistical Package for the Social Sciences (SPSS) version 25. The results of the study indicate that financial distress has a negative effect on the going concern audit opinion. On the other hand, leverage and earnings management do not have a significant effect on the going concern audit opinion.
The Effect of Audit Fee, Audit Tenure, Client Firm Size, and Financial Distress on Auditor Switching in Property and Real Estate Companies Annabell Rose Tania; Susanto Salim
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i3.593

Abstract

This study examines the influence of audit fee, audit tenure, client firm size, and financial distress on auditor switching among property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research is motivated by the importance of understanding the factors that drive companies to change auditors, which may reflect managerial decision-making related to audit quality and financial credibility. A quantitative descriptive method was employed using secondary data obtained from audited annual financial reports. The sample was determined through purposive sampling, while data analysis was conducted using SPSS version 25. The findings reveal that audit fee, audit tenure, and client firm size do not have a significant effect on auditor switching. In contrast, financial distress shows a significant positive effect, indicating that companies facing financial difficulties are more likely to switch auditors as an effort to enhance the credibility of their financial statements. These results suggest that financial pressure plays a more decisive role than auditor-related attributes in influencing auditor replacement within the property and real estate sector. Overall, the study contributes to the literature on auditing and corporate governance by providing empirical evidence from emerging markets, and it offers practical insights for stakeholders regarding the dynamics of auditor–client relationships in the context of financial distress.
Pengaruh Audit Tenure, Pergantian Manajemen dan Financial Distress Terhadap Auditor Switching pada Perusahaan Properti dan Real Estat Luh Ketut Berliani Sari Sulaksani; Susanto Salim
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7514

Abstract

This study analyzes the effect of audit tenure, management changes, and financial distress on auditor switching in property & real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The research employs a descriptive quantitative method using secondary data from audited annual financial statements. Samples were selected using purposive sampling, and data analysis was conducted with SPSS version 25. The findings reveal that audit tenure and management changes do not significantly affect auditor switching. In contrast, financial distress has a significant impact, indicating that financially distressed companies are more likely to change auditors to enhance financial report credibility.
Co-Authors Angie Nathania Annabell Rose Tania aurelia clara Berlianty Farencia Yovanca Kusnadi Jessica Halim Luh Ketut Berliani Sari Sulaksani Marisa Kesia Isabella Natanael Marcellino Rayhan Fachrizal Rudolf Lumbantobing Sari Indah Oktanti Sembiring Shella Angelia Stephanie Angeline Vina Heresta