Pengaruh Pergantian Manajemen, Audit Tenure, Ukuran Kap, dan Opini Audit terhadap Auditor Switching Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021

Abstract

This research is to determine the influence of Management Change, Audit Tenure, Public Accounting Firm Size, and Audit Opinion on Auditor Switching of energy sector companies listed on the Indonesian Stock Exchange. Research type used is Casual Associative, that is study explains the relationship between a phenomenon or variable. The population used in this study is Energy Sector Companies in Indonesia amounting to 80 companies. Samples were selected using puposive sampling method amounted 33. Energy Sector Companies in Indonesia are consistently publish annual reports during the period 2017-2021. The data collection is done by using secondary data such as annual report and financial statements of Companies published. Data Companie’s annual report and financial statements of companies published from 2017 to 2021. The results showed simultaneous independent variables management changes, audit tenure, public accounting firm size, audit opinion have a negative effect on auditor switching. As well as partially known that independent variables management change, public accounting firm size and audit opinion have a negative effect on auditor switching, while the variable audit tenure has a positive effect on auditor switching.