Pengaruh Audit Delay, Audit Tenure, Financial Distress, Pergantian Manajemen, dan Ukuran Kap terhadap Auditor Switching pada Perusahaan Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020

Abstract

This study aims to determine and analyze whether the influence of audit delay, audit tenure, financial distress, mangement exchange, and public accounting firm size on auditor switching at property and real estate company listed on The Indonesia Stock Exchange period of 2017-2020. Several previous studies regarding auditor switching show different results, therefore it is necessary to do another study to review some of the factors that influence auditor switching. This research is using secondary data that accessible on the website of Bursa Efek Indonesia (www.idx.co.id). The population for this research are 79 property and real estate companies. The method of sample was done by purposive sampling, in order to obtain 13 sample companies for 4 years of observation with 52 observation data. The data analysis technique used is descriptive statistical analysis and logistic regression analysis. Based on the results of data processing using logistic regression analysis with SPSS software, it is known that partially audit delay, audit tenure, and mangement exchange have no effect on auditor switching. Meanwhile, financial distress has positive and significant effect on auditor switching. Public accounting firm size has negative and significant effect on auditor switching. The results of this study simultaneously that audit delay, audit tenure, financial distress, mangement exchange, and public accounting firm size have significant effect on auditor switching at property and real estate company listed on The Indonesia Stock Exchange period of 2017-2020.