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All Journal West Science Accounting and Finance Indonesian Journal of Auditing and Accounting
Siregar, Ernisa
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Evaluating Factors Influencing Auditor Switching: Insights from Indonesian Manufacturing Firms Siregar, Ernisa; Akbar, Taufiq; Lanjarsih, Laela
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2034

Abstract

Audit switching, or the replacement of a public accounting firm by a company, plays a critical role in ensuring audit independence and the reliability of financial reporting. In the manufacturing sector, which significantly contributes to Indonesia’s GDP, audit quality is especially crucial due to the complexity and public exposure of operations. This study employs a purposive sampling method to select a sample of 85 manufacturing firms listed in Indonesia, observed over a three-year period from 2021 to 2023, resulting in a total of 255 observations. Using a quantitative approach, this research aims to address inconsistent findings in previous studies and fill existing gaps in the literature. The results reveal that audit fee, audit opinion, and public accounting firm (PAF) size do not significantly influence the likelihood of auditor switching, as these factors are often perceived as marginal or standardized by management. However, audit tenure shows a significant positive effect, suggesting that longer audit relationships may raise concerns regarding auditor independence and objectivity. Consequently, audit tenure emerges as a key determinant in auditor switching decisions, highlighting its role in maintaining the credibility and integrity of financial audits.
Mengeksplorasi Kualitas Audit dalam Konteks Asimetri Informasi dan Pengungkapan Karbon: Dampak Audit Lag, Audit Tenure, dan Ukuran Kantor Akuntan Publik Akbar, Taufiq; Siregar, Ernisa; Shilvana, Lidya; Hidayah, Aini
Indonesian Journal of Auditing and Accounting Vol 2 No 1 (2025): Januari 2025
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v2i1.99

Abstract

Penelitian bertujuan untuk mengeksplorasi pengaruh kualitas audit terhadap pengungkapan karbon dengan asimetri informasi sebagai variabel mediasi, khususnya dalam sektor industri dasar kimia yang memiliki kontribusi signifikan terhadap emisi karbon. Menggunakan data dari 17 perusahaan sektor industri dasar kimia terdaftar selama periode 2018-2022, penelitian mengadopsi pendekatan kuantitatif dengan analisis data panel. Fokus utama penelitian ini adalah untuk mengeksplorasi hubungan antara kualitas audit yang diproksikan dengan audit lag, audit tenure, dan ukuran Kantor Akuntan Publik (KAP) terhadap asimetri informasi, serta peran mediasi asimetri informasi dalam hubungan antara kualitas audit dan pengungkapan karbon. Hasil analisis menunjukkan bahwa audit lag dan audit tenure tidak berpengaruh signifikan terhadap asimetri informasi, sedangkan ukuran KAP memiliki pengaruh signifikan. Asimetri informasi sendiri tidak terbukti memediasi hubungan antara kualitas audit dan pengungkapan karbon. Temuan ini mengindikasikan bahwa ukuran KAP berkontribusi pada pengurangan asimetri informasi dan penguatan kualitas pengungkapan karbon, namun mekanisme mediasi melalui asimetri informasi tidak terbukti signifikan. Penelitian ini memberikan wawasan penting tentang bagaimana kualitas audit dan ukuran KAP mempengaruhi transparansi lingkungan di sektor industri kimia, serta implikasi bagi praktik audit dan kebijakan pengungkapan karbon.
Co-Authors Hidayah, Aini Laela Lanjarsih Shilvana, Lidya Taufiq Akbar