PENGARUH AUDIT TENURE, OPINI AUDIT, AUDIT FEE, DAN AUDIT DELAY TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021

Abstract

This study aims to examine audit tenure, audit opinion, audit fees and audit delay on auditor switching in consumer non-cyclicals companies listed on the Indonesia Stock Exchange in 2017-2021. This type of research is quantitative. The data used is secondary data. The population in this study is 118 consumer non-cyclicals companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Sampling in this study using purposive sampling technique. Based on purposive sampling of 31 consumer non-cyclicals companies listed on the Indonesia Stock Exchange, 155 observation samples were obtained in the form of financial reports for the 5 year period 2017-2021. The analysis technique used is descriptive statistical analysis and logistic regression analysis with data processing using SPSS version 25.0. The results of this study indicate that audit tenure, audit fees, and audit delay have no effect on auditor switching. Meanwhile, audit opinion has an effect on auditor switching.

Keywords: Audit Tenure, Audit Opinion, Audit Fee, Audit Delay, Auditor Switching