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All Journal Enrichment : Journal of Management
Sasmita, Annri
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Economics, Econometrics & Finance

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The influence of audit opinion, audit delay, kap size, client company size, and financial distress on auditor switching Sasmita, Annri; Trisnawati, Rina
Enrichment : Journal of Management Vol. 14 No. 4 (2024): October: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i4.2099

Abstract

This study aims to analyze the impact of audit opinion, audit delay, firm size, the scope of Public Accounting Firms (KAP), and financial distress on auditor changes in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. To test the proposed hypotheses, secondary data from the companies' annual reports were analyzed using quantitative methods and logistic regression. The results indicate that financial distress, audit opinion, and KAP size do not affect auditor switching, whereas company size and audit delay significantly influence auditor changes
Co-Authors Rina Trisnawati