Pengaruh Finansial Distress, Audit Tenure, Opini Audit Dan Audit Delay Terhad…

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 i…