Audit Delay, Financial Distress, dan Ukuran KAP sebagai Determinan Auditor Switching pada Perusahaan Sub Sektor Bank
DOI:
https://doi.org/10.55606/jebaku.v5i2.5449Keywords:
auditor switching, audit delay, financial distress, KAP size, logistic regressionAbstract
The purpose of this study is to examine the effect of audit delay, financial distress, and the size of the Public Accounting Firm (KAP) on auditor changes in banking sub-sector service companies listed on the Indonesia Stock Exchange (IDX) from 2020–2023. Quantitative methods and logistic regression analysis were used in this study. Secondary data were collected through purposive sampling techniques from 164 sample companies. Audit delay and KAP size were measured by dummy variables. Meanwhile, financial distress was measured by the Altman Z-Score model. The results showed that auditor switching was significantly influenced by audit delay. However, auditor switching was not significantly influenced by financial distress and the size of the auditor switching KAP. These findings indicate that audit timeliness is very important for a company's decision to change auditors.
Downloads
References
Alisyah, I., Kuntaldi, C., & Pralmukty, R. (2023). Pengaruh audit fee, opini audit, dan ukuran kantor akuntan publik terhadap auditor switching. JUMANTI: Jurnal Manajemen, Akuntansi, dan Logistik, 1–3, 553–560.
Angelina, S., & Mawardi, R. (2021). The impact of financial distress, corporate governance, and auditor switching on audit delay. GATR Journal of Finance and Banking Review, 6(2), 108–117. https://doi.org/10.35609/jfbr.2021.6.2(4)
DeFond, M. L. (1992). The association between changes in client firm agency costs and auditor switching. Auditing: A Journal of Practice & Theory, 11(1).
Elisabeth, D. M. (2021). Pengaruh financial distress, ukuran KAP dan opini audit terhadap auditor switching pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist, 5(1), 1–14. https://doi.org/10.46880/jsikal.vol5no1.pp1-14
Faluziah, N., Zakaria, A., & Gurendrawati, E. (2023). Pengaruh ukuran KAP, financial distress, audit fee, pergantian manajemen, dan background komite audit terhadap auditor switching. Jurnal Revenue, 4(1), 110–128.
Hidayatullah, T., & Almyar, F. (2022). Pengaruh opini audit, pergantian manajemen, ukuran perusahaan dan ukuran KAP terhadap auditor switching pada perusahaan pertambangan. Jurnal Ilmiah Akuntansi Kesatuan, 10(1), 171–180. https://doi.org/10.37641/jialkes.v10i1.1269
Holdi, F. P., & Tarmizi, R. (2022). Pengaruh financial distress, opini audit, dan ukuran KAP terhadap auditor switching. Jurnal Ilmiah Akuntansi Kesatuan, 10(1), 71–78. https://doi.org/10.37641/jialkes.v10i1.1204
Luh, N., Swandewi, M. A., Dewa, I., & Bandera, N. (2021). The effect of audit opinion, audit delay and return on assets on auditor switching (Empirical study on mining companies listed on the IDX 2015–2019). American Journal of Humanities and Social Sciences Research, 5, 593–600. www.ajhssr.com
Nababan, A., Sidabutar, T. D., & Cahyani, E. F. (2022). Pengaruh pergantian manajemen, financial distress, ukuran KAP, audit fee, dan opini audit terhadap auditor switching. Liabilitas: Jurnal Ilmiah Akuntansi dan Ekonomi, 7(1), 1–11.
Nawangseri, F. Y., & Iswajuni, I. (2019). The effects of auditor switching towards abnormal return in manufacturing company. Asian Journal of Accounting Research, 4(1), 157–168. https://doi.org/10.1108/AJAR-05-2019-0040
Permatasari, I., Aziz, A., & Siswantini, T. (2021). Analisis financial distress pada perusahaan ritel yang terdaftar di Bursa Efek Indonesia. KORELASI: Konferensi Riset Nasional Ekonomi, Manajemen, dan Akuntansi, 2, 140–154.
Rahmi, U. N., Stefano, J., Junaldi, Silfenni, & Sarlagih, B. (2019). Pengaruh opini audit, financial distress dan ukuran perusahaan terhadap auditor switching pada perusahaan konsumsi di Bursa Efek Indonesia. Jurnal Ilmiah MEAL (Manajemen, Ekonomi dan Akuntansi), 3(2), 26–39. https://doi.org/10.31955/meal.vol4.iss1.pp26
Ridhalsyah, R., Ikhsan, I., & Gupita Dewi, N. (2022). Pengaruh pergantian manajemen, financial distress, dan opini audit terhadap auditor switching (pada perusahaan manufaktur yang terdaftar di BEI tahun 2017–2019). Jurnal Bisnis dan Kajian Strategi Manajemen, 6(1), 129–142. https://doi.org/10.35308/jbksm.v6i1.5435
Santos, A., & Yanti, L. D. (2021). Pengaruh financial distress, audit delay, dan reputasi auditor terhadap auditor switching (Studi empiris pada perusahaan manufaktur subsektor kimia, logam, keramik, dan pakaian yang terdaftar di Bursa Efek Indonesia tahun 2016). ECo-Fin, 3(3), 299–309. https://doi.org/10.32877/ef.v3i3.412
Sualdiyana, M., & Musmini, L. S. (2022). Analisis financial distress dengan model Springate pada perusahaan subsektor pariwisata, restoran dan hotel yang terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi Profesi, 12(2), 615–625.
Subekti, I., & Widiyanti, N. W. (2004). Faktor-faktor yang berpengaruh terhadap audit delay di Indonesia. Simposium Nasional Akuntansi VII, 991–1002.
Sujati, A. I., Mukti, A. H., & Sianipar, P. B. H. (2024). Pengaruh audit delay, opini audit, dan financial distress terhadap auditor switching (Studi empiris pada perusahaan sektor consumer non-cyclicals subsektor food & beverage yang terdaftar di Bursa Efek Indonesia tahun 2020–2022). SENTRI: Jurnal Riset Ilmiah, 3(2), 1054–1074. https://doi.org/10.55681/sentri.v3i2.2340
Sutera, F. M., & Malis, R. G. (2019). Faktor-faktor yang mempengaruhi financial distress dengan pendekatan Altman Z-Score pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015–2017. Jurnal Akuntansi dan Manajemen, 16(01), 34–72. https://doi.org/10.36406/jalm.v16i01.267
Widya Pratama, A., & Sudiyanto, B. (2022). Pengaruh opini audit, reputasi KAP, ukuran KAP, dan financial distress terhadap auditor switching. Jurnal Ilmiah Mahasiswa Akuntansi Universitas Pendidikan Ganesha, 13(2), 660–670.
Widyaningrum, I. (2011). Analisis faktor-faktor yang mempengaruhi perusahaan manufaktur di Indonesia melakukan auditor switching. Jurnal Jurusan Akuntansi, FEB Universitas Brawijaya, 1(4), 433–442. https://jimfeb.ub.ac.id/
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Jurnal Ekonomi Bisnis dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
