PENGARUH OPINI AUDIT, AUDIT DELAY, DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING (Studi Kasus Pada Perusahaan Jasa Konstruksi Yang Terdaftar di BEI Thn 2018-2023)

Abstract

ABSTRACT

This study aims to determine the effect of audit opinion, audit delay and financial distress on auditor switching in construction services companies for the 2018-2023 period. This type of research is quantitative using secondary data obtained from the Indonesian Stock Exchange (IDX) and the website of each company and the analysis technique used in this research uses logistic regression and partial Z-statistic tests with the help of E-views version 9 software. The research was conducted at data sampling construction service companies using purposive sampling, the research samples were 14 companies with observations for 6 years 2018-2023. The results of this research show that partially financial distress has an effect on auditor switching, while audit opinion and audit delay have no effect on auditor switching. Simultaneously audit opinion, audit delay and financial distress have an effect on auditor switching.

Keywords : Audit Opinion, Audit Delay, Financial Distress