Influence of Audit Opinion, Financial Distress, and Audit Delay on Voluntary Auditor Switching
Journal Title: Journal of Economics, Finance and Management Studies - Year 2024, Vol 7, Issue 10
Abstract
Audit switching refers to the practice where an organization changes its external auditor after a certain period. This is often done to enhance the independence and objectivity of the audit process, mitigate risks of complacency, and ensure fresh perspectives on financial reporting. It can also be influenced by regulatory requirements or a desire to improve the quality of the audit. The purpose of this research is to examine and analyze the effect of audit opinion, financial distress, and audit delay on voluntary auditor switching in food and beverage subsector companies listed in Indonesia Stock Exchange from 2018-2022. The sampling method was purposive sampling. This research analysis technique uses binary logistic regression analysis using the SPSS 25 software. The results showed that audit delay affects voluntary auditor switching, while audit opinion and financial distress has no effect on voluntary auditor switching.
Authors and Affiliations
Tryas Chasbiandani , Muhamad Avito Rizkyansyah Kusuma , Mentari Pagiku,
Keywords
Related Articles
- EP ID EP750236
- DOI 10.47191/jefms/v7-i10-43
- Views 23
- Downloads 0
Influence of Performance Appraisal Practices on Employee Performance in Kenya, A Case of Eldowas in Gishu County
Representative execution is basic for a firm to support its monetary reasonability in the present business climate. Each association's prosperity is to a not set in stone by the efficiency of its representatives. Subsequ...
The Role of Indigenization on Service Quality: A Case of Zimbabwe’s Banking Sector
This paper seeks to contribute scholarly knowledge on service quality, by exploring the role of indigenisation policy in the Zimbabwean banking sector. Our study adopted a multiple methods approach as a means to gainin...
Assessing 5P as a Proper Conceptual Framework for Sustainability Reporting: Case Study from Indonesia’s Energy Sector
The launching of UN SDGs and 2030 resolution has sparked a new concept and perspective regarding the problem that we faced right now. The framework explicitly mention 5P as the main pillars of SDG while having the same c...
Arrangement of Street Vendors (PKL) In Providing Contribution to Regional Income (PAD) Mataram City
This research on Street Vendors (PKL) aims to explain the policies of the Mataram City Government in structuring street vendors while at the same time identifying whether the arrangement of street vendors can contribute...
Potential of Puger Coastal Fish Auction Place (TPI) with SWOT Approach and Marketing Plan
The Fish Auction Place (TPI) is an important infrastructure to facilitate the marketing of fish catches at Puger Beach. However, TPI Puger's potential is less than optimal in attracting anglers and buyers. Therefore, the...