PENGARUH AUDIT TENURE, PERGANTIAN MANAJEMEN, DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING

Abstract

This study aims to obtain empirical evidence of the effect of audit tenure, management turnover, and financial distress on switching auditors. The research was conducted on property and real estate sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The research method uses quantitative shortages with sampling using puposive sampling. The switching auditor in this study used a dummy variable proxy. The data analysis technique used is logistic regression analysis. The results of this study show that financial distress affects switching auditors, while tenure audits and management changes do not affect switching auditors.