Proceedings of 5th Borobudur International Symposium on Humanities and Social Science 2023

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Audit Dynamics: Exploring the Nexus of Audit Delay, Public Accounting Firm Size, Audit Opinion, Financial Distress, and Management Change in Auditor Switching

Authors
Agus Salim1, Murtanto Murtanto1, Lidia Wahyuni1, *
1Department of Accounting, Universitas Trisakti, Jakarta, Indonesia
*Corresponding author. Email: lidia@trisakti.ac.id
Corresponding Author
Lidia Wahyuni
Available Online 2 August 2024.
DOI
10.2991/978-2-38476-273-6_74How to use a DOI?
Keywords
Audit Dynamics; Audit Opinion; Financial Distress; Auditor Switching
Abstract

This research investigated factors influencing auditor switching decisions in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022. The study employed logistic regression analysis to examine the impact of five variables: audit delay, Public Accounting Firm size, audit opinion, financial distress, and management change. Data for 72 companies was obtained through purposive sampling. The analysis revealed that Public Accounting Firm size and a clean audit opinion (unqualified opinion) significantly increased the likelihood of a company switching auditors. Conversely, audit delay, financial distress (measured by the Altman Z-Score Model), and management changes did not have a statistically significant positive effect on auditor switching decisions.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of 5th Borobudur International Symposium on Humanities and Social Science 2023
Series
Advances in Social Science, Education and Humanities Research
Publication Date
2 August 2024
ISBN
978-2-38476-273-6
ISSN
2352-5398
DOI
10.2991/978-2-38476-273-6_74How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Agus Salim
AU  - Murtanto Murtanto
AU  - Lidia Wahyuni
PY  - 2024
DA  - 2024/08/02
TI  - Audit Dynamics: Exploring the Nexus of Audit Delay, Public Accounting Firm Size, Audit Opinion, Financial Distress, and Management Change in Auditor Switching
BT  - Proceedings of 5th Borobudur International Symposium on Humanities and Social Science 2023
PB  - Atlantis Press
SP  - 699
EP  - 715
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-273-6_74
DO  - 10.2991/978-2-38476-273-6_74
ID  - Salim2024
ER  -