Amkop Management Accounting Review (AMAR)
Vol. 6 No. 1 (2026): January - June

Audit Opinion, KAP, Financial Distress, Audit Fee Regarding Auditor Switching at Indonesian Sharia Banks

Aprilia, Nur Lusi (Unknown)
Risnaeni, Umi Suswati (Unknown)



Article Info

Publish Date
03 Feb 2026

Abstract

The purpose of this study is to analyze the effect of audit opinion, KAP, financial distress, and audit fees on auditor turnover at Indonesian Islamic banks listed on the Indonesia Stock Exchange in 2020-2024. Secondary data were obtained from financial reports published by the Capital Market on the Indonesia Stock Exchange. The type of research used in this study was hypothesis testing, using the population method. There were seven data populations used as research objects. This study used logistic regression analysis to test the hypothesis. The results show that audit opinion, KAP, and audit fees have a significant effect on auditor turnover with a positive coefficient direction, while financial distress has an insignificant effect on auditor turnover with a negative coefficient direction. Meanwhile, simultaneously, the variables of audit opinion, KAP, and audit fee have a positive and significant effect on auditor turnover.

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Journal Info

Abbrev

amar

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Amkop Management Accounting Review (AMAR) futhermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original ...