The impact of financial distress, firm size, audit opinion, and audit delay on auditor switching

Santi Damayanti, Rayhan Nurkamila Putri

Abstract


The aim of this research is to examine the correlation between financial distress, company size, audit opinion, and audit duration and their impact on the probability of auditor switching.  The population of this study was 20 state-owned companies listed on the Indonesia Stock Exchange for the 2013-2020 period. The sample was selected using purposive sampling. The hypothesis testing technique in this research uses the Wald test and omnibus tests of model coefficients. The results of this study show that financial distress has no significant negative effect on auditor switching, The firm size has no significant  positive impact on auditor switching, the audit opinion has a significant positive impact on auditor switching, and audit delay has no significant negative impacts on auditor switching.


Keywords


auditor switching; financial distress; firm size; audit opinion; audit delay

Full Text:

PDF

References


Agoes, Sukrisno. (2018). Auditing. Jilid 1, Edisi 5 Cetakan 3, Jakarta: Salemba Empat

Arens et.al. (2017), Auditing and Assurance Services.An Integrated Approach, 16th Edition.

Boston: Prentice Hall.

Chadegani, A.A, & Mohamed Z.M. (2015). The Determinant Factors of Audit Switch Among Companies Listed on Tehran Stock Exchange. International Research Journal of Finance and Economics, 80: 158-167.

Jogiyanto, Hartono. (2016). Teori Portofolio dan Analisis Investasi. Edisi Kesepuluh.Yogyakarta.

Mulyadi. (2014). Auditing. Edisi keenam. Jakarta: Salemba Empat.

Lestari dan Putu (2017). Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, Kualitas Auditor dan Audit Tenure Terhadap Audit Delay pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2012-2015. Jurnal Ilmiah Manajemen & Bisnis, 23(1).

Salim, Apriyeni dan Sri Rahayu. (2015). Pengaruh Opini Audit, Ukuran KAP, Pergantian Manajemen, dan Financial Distress Terhadap Auditor Switching. Universitas Telkom. ISSN:2355-9357. Vol.1, No.3 2:388.

Setiawan, I Made Agus Dan Aryani, Ni Ketut Lely. (2014). Pengaruh Corporate Social Responsibility, Auditor Opinion, Financial Distress dan Accounting Firm Size Padaauditor Switching, E- Journal Akuntansi Universitas Udayana 8.3, Universitas Udayana, ISSN: 2302-8556.

Soraya, Ella Dan Haridhi, Musfiari. (2017). Faktor-Faktor yang Mempengaruhi voluntary Auditor Switching (Studi Empiris Pada Perusahaan Non Financing yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), Universitas Syiah Kuala, Vol. 2, No. 1.

Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta Peraturan Pemerintah Nomor 20 Tahun 2015 Tentang Praktik Akuntan Publik. 06 April 2015.

Lembaran Negara Republik Indonesia Tahun 2015 Nomor 79. Jakarta.

Widnyani, Ni Luh Eka Desy dan Muliartha, Ketut RM. (2018). Pengaruh Opini Audit, Audit Fee, Reputasi KAP dan Ukuran Perusahaan Klien Terhadap Auditor Switching, E-Jurnal Akuntansi Universitas Udayana, Universitas Udayana (Unud), Bali, Vol.23.2. Mei (2018): 1119-1145, ISSN: 2302-8556.

Widajantie. (2017). Pengaruh Ukuran Perusahaan, Leverage, Auditor Switching, dan Sistem Pengendalian Internal terhadap Audit Delay. E-Jurnal Akuntansi Universitas Udayana. Vol.19.1.

Yanti, M. F., Halim, A., & Wulandari, R.(2015). Analisis Faktor- Faktor yang Memengaruhi Perusahaan Melakukan Pergantian Kantor Akuntan Publik. Journal Riset Mahasiswa, ISSN: 2337- 56xx.




DOI: http://dx.doi.org/10.33021/jaaf.v7i2.4140

Refbacks

  • There are currently no refbacks.


Mailing Address

Jl. Ki Hajar Dewantara, Kota Jababeka, Cikarang Baru, Bekasi 17550 - Indonesia

Mail Address

jaaf@president.ac.id

 

ISSN 2580-1791 (Print)

ISSN 2615-8051 (Online)

View My Stats

flag

 

---------------------------------------------------------------------------------------------------------------------------------------------------

JAAF (Journal of Applied Accounting and Finance) is indexed in: