THE EFFECT OF AUDIT SWITCHING, AUDIT TENURE, PUBLIC ACCOUNTING FIRM REPUTATION, AND FIRM SIZE ON AUDIT QUALITY IN STATE-OWNED ENTERPRISES LISTED ON THE INDONESIAN STOCK EXCHANGE (2020–2023)

Abstract

This study aims to test and obtain empirical evidence regarding the effects of audit switching, audit tenure, public accounting firm reputation, and firm size on audit quality. This study uses secondary data sourced from the annual financial statements of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange from 2020 to 2023. The population for this study consists of 27 companies over the four-year study period. The sample was selected using purposive sampling, with a total of 108 cases meeting the criteria. Data analysis employed logistic regression analyzed using SPSS version 26. The results indicate that audit switching has a positive effect on audit quality, audit tenure has no effect on audit quality, the reputation of the public accounting firm has a negative effect on audit quality, and firm size has a negative effect on audit quality.