Audit Dynamics: Exploring the Nexus of Audit Delay, Public Accounting Firm Size, Audit Opinion, Financial Distress, and Management Change in Auditor Switching
Agus Salim (1)- Murtanto (2)- Lidia Wahyuni (3)*

1,2,3) Accounting, Faculty of Economics and Business, Universitas Trisakti, Jakarta, Indonesia
*Email: lidia[at]trisakti.ac.id

Abstract

This study aims to determine the effect of audit delay, KAP size, audit opinion, financial distress, management change on auditor switching. Auditor switching, management change, and audit opinion are measured using dummy variables. Financial distress uses the Altman Z-Score Model, Audit delay is measured using a ratio scale and KAP size is measured using an ordinal scale based on data classification from the Ministry of Finance of the Republic of Indonesia. The population in this study are companies in the transportation and logistics sector listed on the Indonesia Stock Exchange during 2020-2022. A total of 24 samples were obtained using purposive sampling method. The hypothesis in this study was tested using the logistic regression analysis method. The results of the analysis show that KAP size and audit opinion have a positive effect on auditor switching, while audit delay, financial distress and management change have no positive effect on auditor switching.

Keywords: Audit Delay- Public Accounting Firm Size- Audit Opinion- Financial Distress- Management Change- Auditor Switching

Topic: Economics