The Effect of Financial Distress, Audit Delay, and Audit Quality on Auditor Switching in Energy Sector Companies in Indonesia
DOI:
https://doi.org/10.55606/ijemr.v4i2.374Keywords:
Financial-Distress, Audit-Delay, Audit-Quality, Auditor-SwitchingAbstract
This research is motivated by the Endron scandal that has occurred, which is an energy company based in Houston, Texas, United States. The Endron scandal modified and displayed incorrect financial data which resulted in KAP having to participate in accounting for the company's financial statements. This problem has an impact on Indonesia so that there is a regulation on the replacement of auditors or KAP in auditing the company's financial statements. The purpose of this study is to determine the influence of financial distress, audit delay, and audit quality on auditor switching. This study uses a quantitative method with an associative approach and the characteristics of the problem including comparative causal research. The research population of energy sector companies listed on the IDX for the 2018-2022 period is 75 companies. The sample used was 8 companies, so that the audited financial statement data was used as many as 40 data. However, there are outliers to produce better data, so the sample is processed as many as 38 data. The results stated that financial distress had no effect on switching auditors, audit delay variables had an effect on switching auditors and audit quality had no effect on switching auditors. Meanwhile, tests conducted simultaneously showed that all variables of financial distress, audit delay, and audit quality had a significant effect on auditor switching. Finally, the author suggests that all interested parties can see information through the official website provided, so it is important to publish
References
Anggadi, S. A. D., & Triyanto, D. N. (2022). Pengaruh Ukuran Perusahaan, Audit Delay, Profitabilitas dan Audit Fee terhadap Auditor Switching (Studi Empiris pada Perusahaan Infrastruktur, Utilitas, dan Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2016–2020). e-Proceeding of Management, 9(2), 592–599.
Arifin, A. Z. (2018). Manajemen Keuangan. Zahir Publishing.
Azlin, R., & Taqwa, S. (2023). Pengaruh Opini Audit, Pergantian Manajemen dan Financial Distress terhadap Auditor Switching. Jurnal Eksplorasi Akuntansi, 5(2), 758–770.
Darmayanti, N., Afrika, L. A., & Mildawati, T. (2021). Pengaruh Opini Audit, Financial Distress, Audit Delay, Pergantian Manajemen terhadap Auditor Switching. Jurnal Ilmiah, 8055, 173–193.
Elisabeth, D. M. (2021). Pengaruh Financial Distress, Ukuran KAP dan Opini Audit terhadap Auditor Switching pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi, 5(1), 1–25.
Handoyo, S., & Oktafiani, O. D. (2019). Keterlambatan Audit Perusahaan LQ-45 yang Terdaftar di BEI. Jurnal Internasional Riset Ekonomi, Bisnis dan Manajemen, 3(12), 58–69.
Hutabarat, D. F., & Puspita, G. (2021). Analisis Kinerja Keuangan Perusahaan. Desanta Publisher.
Junaidi, & Nurdiono. (2016). Kualitas Audit Perspektif Opini Going Concern. CV Andi Offset.
Kuzaemah, H., Hadiwibowo, I., & Azis, M. T. (2023). Pengaruh Financial Distress, Reputasi KAP, Size dan Audit Delay terhadap Auditor Switching. Jurnal Proaksi, 10(1), 56–69.
Lusman, L., & Pangaribuan, L. (2019). Pengaruh Opini Audit, Komite Audit, dan Kualitas Audit terhadap Pergantian Auditor secara Voluntary pada Perusahaan Industri Dasar dan Kimia yang Terdaftar di BEI Periode 2016–2018. Angewandte Chemie International Edition, 6(11), 951–952.
Muaqilah, N., Mus, A. R., & Nurwanah, A. (2021). Pengaruh Financial Distress, Opini Audit, Pergantian Manajemen dan Ukuran KAP terhadap Auditor Switching (Studi pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia). Jurnal Akuntansi, [volume & halaman tidak disebutkan].
Nuraini, R. F., & Icih. (2022). Analysis of Factors Affecting Auditor Switching in Indonesia. Journal of Accounting for Sustainable Society (JASS), 4(1), 29–44.
Nuraini, R. F., & Icih. (2022). Analysis of Factors Affecting Auditor Switching in Indonesia. Journal of Accounting for Sustainable Society (JASS), 4(1), 29–44.
Peraturan Pemerintah Republik Indonesia. (2015). Peraturan Pemerintah Republik Indonesia Nomor 20 Tahun 2015 tentang Praktik Akuntan Publik (Vol. 1, No. 1).
Putri, D. T., & Nursiam, N. (2021). Ukuran Kantor Akuntan Publik (KAP), Opini Auditor, Financial Distress, dan Pergantian Manajer pada Auditor Switching. Perspektif Akuntansi, 4(3), 277–296.
Rahim, S., Wardaningsi, & Muslim. (2020). Pengaruh Integritas, Kompetensi dan Skeptisme Auditor terhadap Kualitas Audit. Komunikasi Ilmiah Akuntansi dan Perpajakan, 13(2), 1689–1699.
Rimadani, A. (2018). Pengaruh Ukuran KAP, Financial Distress, Opini Audit, Ukuran Perusahaan, dan Audit Delay terhadap Auditor Switching. [Skripsi/Artikel tidak diterbitkan].
Sugiyono. (2019). Metode Penelitian Kuantitatif Kualitatif dan R&D. Alfabeta.
Tjahjono, M., & Khairunissa, S. (2021). Opini Audit, Financial Distress, Pertumbuhan Perusahaan Klien dan Pergantian Manajemen terhadap Auditor Switching. JAK (Jurnal Akuntansi): Kajian Ilmiah Akuntansi, 8(2), 180–198.
Triharyanto, J., & Siahaan, M. (2021). Faktor-faktor yang Mempengaruhi Pergantian Auditor secara Sukarela pada Perusahaan Non-Keuangan yang Terdaftar pada Bursa Efek Indonesia. E-Jurnal Akuntansi TSM, 1(3), 21–36.
Wibowo, A. E. (2021). Metodologi Penelitian: Pegangan untuk Menulis Karya Ilmiah. Penerbit Insania.
Zikra, F., & Syofyan, E. (2019). Pengaruh Financial Distress, Pertumbuhan Perusahaan Klien, Ukuran KAP, Audit Delay terhadap Auditor Switching. Jurnal Eksplorasi Akuntansi, 1(3), 1556–1568.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 International Journal of Economics and Management Research
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
