The Influence of Audit Opinion and Financial Distress on Auditor Switching in Indonesia (A Case Study on Manufacturing Companies Listed on the Indonesia Stock Exchange in 2021–2023)

Susanti Elwuar¹, Yoosita Aulia², Alberta Esti Handayani³

Abstract

This study aims to examine and analyze the influence of audit opinion and financial distress on auditor switching, using a case study of manufacturing companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The data used in this study is secondary data, namely the company’s financial statements published on the IDX. The study population is manufacturing companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sampling technique used was purposive sampling. Data were analyzed using logistic regression analysis. The results show that audit opinion has an effect on auditor switching, while financial distress has no effect on auditor switching