Pengaruh Financial Distress, Kualitas Audit, dan Opini Audit terhadap Auditor Switching pada Perusahaan Manufaktur

Sintike Sanda (Universitas Tadulako)
Muhammad Ansar (Universitas Tadulako)
Jamaluddin Jamaluddin (Universitas Tadulako)
I Putu Edi Darmawan (Universitas Tadulako)

Akuntansi: Jurnal Riset Ilmu Akuntansi
Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi

This study examined the effect of financial distress, audit quality, and audit opinion on auditor switching in manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The study employed a quantitative method with purposive sampling. A total of 203 companies were sampled over a three-year observation period, resulting in 609 firm-year data sets. The data, consisting of financial statements and independent auditor reports, were analyzed using logistic regression. The results showed that financial distress had no effect on auditor switching. Conversely, audit quality and audit opinion significantly influenced auditor switching. These results indicate that audit aspects play a greater role in auditor switching decisions than the company's financial condition.