Determinants of Auditor Switching: A Study of Non-Cyclic Consumer Sector Food and Beverage Sub-Sector Companies in Indonesia

Citra Laras Safitri (Faculty of Economics and Business, Muhammadiyah University of Semarang)
Mohammad Ridwan (Faculty of Economics and Business, Muhammadiyah University of Semarang)
R Ery W.A. Santosa (Faculty of Economics and Business, Muhammadiyah University of Semarang)
Ida Kristiana (Faculty of Economics and Business, Muhammadiyah University of Semarang)

International Conference on Economics, Management, Business, and Accounting
Vol 2 No 1 (2025): International Conference on Economics, Management, Business, and Accounting

This study aims to empirically examine the influence of audit opinion, financial distress, audit delay, management change, and audit quality on auditor switching, with firm size used as a control variable. The sample consists of manufacturing companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange during the 2022–2024 period. This research uses secondary data and includes 71 companies with a total of 213 observational data points. Tabulated using Microsoft Excel and the technical stage of data analysis was carried out using the SPSS statistical test tool. The results indicate that audit delay and management change have a positive influence on auditor switching. Meanwhile, audit opinion, financial distress, and audit quality are found to have no significant effect on auditor switching.