Image of Pengaruh Finansial Distress, Audit Tenure, Opini Audit Dan Audit Delay Terhadap Auditor Switching (Studi Empiris Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023)
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Pengaruh Finansial Distress, Audit Tenure, Opini Audit Dan Audit Delay Terhadap Auditor Switching (Studi Empiris Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023)

ABSTRACT
This study aims to analyze the influence of financial distress, audit tenure, audit
opinion, and audit delay on auditor switching in Energy sector companies listed on
the Indonesia Stock Exchange (IDX) during 2020-2023 period. Auditor Switching
refers to a company’s decision to change it’s external auditor, either voluntarily or
due to regulatory obligations. This phenomenom is significant as it may affect the
perception of auditor independence and audit quality. The research adopts a
quantitative approach using logistic regression analysis. The sample consists of 24
energy companies that meet specific criteria, resulting in 96 observations over four
years. The results show that audit tenure has a significant effect on auditor
switching, while financial distress, audit opinion, and audit delay do not have a
significant effect. These findings imply that the duration of the auditor-client
relationship plays an important role in a company’s desecion to switch auditors.
Keywords: Auditor Switching, Financial Distress, Audit Tenure, Audit Opinion,
Audit Delay

Ketersediaan
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Perpustakaan Universitas Riau 2102125019
2102125019
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2102125019
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102125019
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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