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All Journal JAAF (Journal of Applied Accounting and Finance)
Rayhan Nurkamila Putri
Program Studi Akuntansi, Fakultas Manajemen dan Bisnis, Universitas Indonesia Membangun (INABA), Kota Bandung, Jawa Barat, Indonesia
Economics, Econometrics & Finance

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The impact of financial distress, firm size, audit opinion, and audit delay on auditor switching Santi Damayanti; Rayhan Nurkamila Putri
JAAF (Journal of Applied Accounting and Finance) Vol 7, No 2 (2023): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v7i2.4140

Abstract

The aim of this research is to examine the correlation between financial distress, company size, audit opinion, and audit duration and their impact on the probability of auditor switching.  The population of this study was 20 state-owned companies listed on the Indonesia Stock Exchange for the 2013-2020 period. The sample was selected using purposive sampling. The hypothesis testing technique in this research uses the Wald test and omnibus tests of model coefficients. The results of this study show that financial distress has no significant negative effect on auditor switching, The firm size has no significant  positive impact on auditor switching, the audit opinion has a significant positive impact on auditor switching, and audit delay has no significant negative impacts on auditor switching.
Co-Authors Santi Damayanti