The influence of audit opinion, audit delay, kap size, client company size, and financial distress on auditor switching
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Oct 26, 2024
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Abstract
This study aims to analyze the impact of audit opinion, audit delay, firm size, the scope of Public Accounting Firms (KAP), and financial distress on auditor changes in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. To test the proposed hypotheses, secondary data from the companies' annual reports were analyzed using quantitative methods and logistic regression. The results indicate that financial distress, audit opinion, and KAP size do not affect auditor switching, whereas company size and audit delay significantly influence auditor changes
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How to Cite
Sasmita, A., & Trisnawati, R. (2024). The influence of audit opinion, audit delay, kap size, client company size, and financial distress on auditor switching. Enrichment : Journal of Management, 14(4), 722-732. https://doi.org/10.35335/enrichment.v14i4.2099
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Aini, N., & Yahya, M. R. (2019). Pengaruh Management Change, Financial Distress, Ukuran Perusahaan Klien, Dan Opini Audit Terhadap Auditor Switching. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 4(2), 245–258. https://doi.org/10.24815/jimeka.v4i2.12235
Antoni, S., Putra, W. E., & Rahayu. (2018). Pengaruh Pergantian Manajemen, Opini Audit, Ukuran Kap Dan Opini Audit Going Concern Terhadap Auditor Switching (Studi Pada Perusahaan Perbankan Di Bursa Efek Indonesia Tahun 2009 - 2014). Jurnal Akuntansi Unihaz - JAZ, 1(2), 1–15. https://doi.org/10.32663/jaz.v1i2.634
Cristansy, J., & Ardiati, A. Y. (2018). Pengaruh Kompleksitas Perusahaan, Ukuran Perusahaan, Dan Ukuran Kap Terhadap Fee Audit Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2012-2016. Modus, 30(2), 198–211.
Darmayanti, N. (2017). The Effect of Audit Opinion, Financial Distress, Client Size, Management Turn and KAP Size on Auditor Switching. Journal of Economics, Business, & Accountancy Ventura, 20(2), 237–248. https://doi.org/10.14414/jebav.v20i2.1125
Darmayanti, N., Africa, L. A., & Mildawati, T. (2021). the Effect of Audit Opinion, Financial Distress, Audit Delay, Change of Management on Auditor Switching. International Journal of Economics and Finance Studies, 13(1), 173–193. https://doi.org/10.34109/ijefs.202112230
Elvira, I. E., & Praptoyo, S. (2022). Harga Saham Sebelum dan Sesudah Kebijakan Dividen. Jurnal Ilmu Dan Riset Akuntansi, 11(10), 1–15.
Fauziyyah, W., Sondakh, J. J., & Suwetja, I. G. (2019). Pengaruh Financial Distress, Ukuran Perusahaan, Opini Audit, Dan Reputasi Kap Terhadap Auditor Switching Secara Voluntary Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 7(3), 3628–3673. https://ejournal.unsrat.ac.id/index.php/emba/article/download/24849/24553
Holdi, F. P., & Tarmizi, R. (2022). Pengaruh Financial Distress, Opini Audit, Dan Ukuran KAP Terhadap Auditor Switching. Jurnal Ilmiah Akuntansi Kesatuan, 10(1), 71–78. https://doi.org/10.37641/jiakes.v10i1.1204
Jayanti, F. D., Kurniawan, B., & Lestari, U. P. (2020). Pengaruh Ukuran KAP, Audit Report Lag, Ukuran Perusahaan, dan Pergantian Manajemen Terhadap Auditor Switching. Jurnal Ekonomi, Manajemen Dan Akuntansi, 1(2), 1–9. http://jema.unw.ac.id
Klarasati, T., Inayati, N. I., Hariyanto, E., & Setyadi, E. J. (2021). THE EFFECT OF CHANGE MANAGEMENT, KAP SIZE, PUBLIC OWNERSHIP, AND FINANCIAL DISTRESS ON AUDITOR SWITCHING (Case Study On Mining Companies Listed On The Indonesia Stock Exchange Period 2015-2019). International Journal of Economics, Business and Accounting Research (IJEBAR), 5(1), 116–127. https://doi.org/10.29040/ijebar.v5i1.2151
Kurniawan, D., & Afriyenti, M. (2019). Pengaruh Harga Saham, Volume Perdagangan, dan Varian Return Terhadap Bid-Ask Spread (Studi Empiris pada Perusahaan yang Melakukan Stock Split yang Terdaftar di Bursa Efek di Asia Tenggara Tahun 2018). Wahana Riset Akuntansi, 7(1), 1397. https://doi.org/10.24036/wra.v7i1.104564
Lumban Gaol, R., & Duha, K. S. (2021). Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Riset Akuntansi & Keuangan, 7(1), 64–74. https://doi.org/10.54367/jrak.v7i1.1157
Muslimah, I., & Pohan, H. T. (2022). Pengaruh Opini Audit Pergantian Manajemen Audit Fee Dan Reputasi Auditor Terhadap Auditor Switching. Jurnal Ekonomi Trisakti, 2(2), 1843–1852. https://doi.org/10.25105/jet.v2i2.14996
Purwanto, E. (2022). Pengaruh Kepemilikan Manajerial Terhadap Corporate Social Responsibility. In Search, 21(1), 95–107. https://doi.org/10.37278/insearch.v21i1.491
Rahmi, U. N., Stefano, J., Junaidi, Silfenni, & Saragih, B. (2019). Pengaruh Opini Audit, Financial Distress dan Ukuran Perusahaan Terhadap Auditor Switching Pada Perusahaan Konsumsi Di Bursa Efek Indonesia. Jurnal Ilmiah MEA (Manajemen, Ekonomi Dan Akuntansi), 3(2), 26–39. https://doi.org/10.31955/mea.vol4.iss1.pp26
Raisa Ikmala, R. (2018). The Role Of Financial Distress As A Moderator Of The Effect Of Audit Opinion, Public Accountant Office Reputation, And Audit Fee On Switching Auditors. Prosiding Business and Economics Conference In Utilizing of Modern Technology, 518–537. https://journal.unimma.ac.id/index.php/conference/article/view/3653
Sagin. (2019). Effect of Audit Delay on the Financial Statements Sagin. Sumerianz Journal of Economics and Finance, 2(4), 2617–7641.
Saputra, A. D., Irawan, C. R., & Ginting, W. A. (2020). Pengaruh Ukuran Perusahaan, Opini Audit, Umur Perusahaan, Profitabilitas dan Solvabilitas Terhadap Audit Delay. Owner (Riset Dan Jurnal Akuntansi), 4(2), 286. https://doi.org/10.33395/owner.v4i2.239
Saputri, E. R., Setyadi, E. J., Hariyanto, E., & Inayati, N. I. (2021). Pengaruh Audit Tenure, Auditor Switching, Reputasi Auditor, Dan Financial Distress Terhadap Audir Report Lag (Studi Pada Perusahaan Pertambanganyang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019). Ratio : Reviu Akuntansi Kontemporer Indonesia, 2(2), 73–81. https://doi.org/10.30595/ratio.v2i2.10374
Sari, O. N. P. (2017). Kinerja Keuangan Dan Sensitivitas Suku Bunga Dalam Memprediksi Financial Distress Perusahaan Manufaktur Di Bei Periode 2011-2015 (Vol. 11, Issue 1).
Sinaga, A. N., Mega, M., Felline, F., & Wijaya, O. R. (2021). Pengaruh Profitabilitas (ROE), Ukuran Perusahaan, Financial Distress, Dan Opini Audit Terhadap Auditor Switching Pada Perusahaan Manufaktur Di BEI Tahun 2017-2019. Journal of Economic, Bussines and Accounting (COSTING), 5(1), 307–317. https://doi.org/10.31539/costing.v5i1.2453
Sirait, I. M. (2022). Pengaruh Ukuran Perusahaan, Komite Audit, Dan Income Smoothing Terhadap Audit Delay. Kompartemen : Jurnal Ilmiah Akuntansi, 19(2), 16. https://doi.org/10.30595/kompartemen.v19i2.9062
Stevani, C., & Siagian, V. (2020). Pengaruh Audit Delay, Audit Fee, Dan Ukuran Perusahaan Terhadap Auditor Switching (Studi Pada Perusahaan Sektor Industri Barang Konsumsi Terdaftar Di Bei 2016-2019). Jurnal Ekonomis, 13(3), 55–66.
Wati, Y. (2020). Auditor Switching: New Evidence from Indonesia. The Indonesian Journal of Accounting Research, 23(01), 87–126. https://doi.org/10.33312/ijar.464