Indonesian Journal of Economic & Management Sciences (IJEMS)
Vol. 1 No. 3 (2023): June 2023

Effect of Audit Delay, Audit Fee, Audit Tenure, and Going Concern Opinion for Voluntary Auditor Switching

Annisa Rahmadhani (Universitas Jambi)
Sri Rahayu (Universitas Jambi)
Ratih Kusumastuti (Universitas Jambi)

Article Info

Publish Date
27 Jun 2023

Abstract

This study examines the effect of audit delay, fees, tenure, and opinion going concern on voluntary auditor switching in financial sector companies listed on the IDX from 2017 to 2022. This research uses a quantitative approach with secondary data and a purposive sample of 222 companies. using logistic regression analysis with SPSS version 26. The results revealed that audit delay has a significant positive effect, while audit tenure has a significant negative effect on voluntary auditor switching. However, audit fees and going-concern opinions have no significant effect on voluntary auditor switching

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Journal Info
Indonesian Journal of Economic & Management Sciences (IJEMS)
Website

Abbrev

ijems

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Indonesian Journal of Economic & Management Sciences (IJEMS) is a scientific journal managed by the Formosa Publisher. This journal promotes disseminating research results in all economic, management, business, accounting, law, and Finance areas. The journal includes, but is not limited to the ...