THE EFFECTS OF AUDIT OPINIONS, FINANCIAL DISTRESS, AND COMPANY GROWTH ON AUDITOR SWITCHING

Abstract

This study examines the effects of audit opinion, financial distress, and company growth on auditor switching. The population for this study consisted of companies in the property, real estate, and construction sectors listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sample was selected using purposive sampling based on several predetermined criteria, resulting in a total of 34 companies and 136 data observations. The study utilizes secondary data obtained from the companies’ annual reports. The analysis employs panel data logistic regression using E-Views 13. The results indicate that audit opinion has a significant positive effect on auditor switching, company growth has a significant negative effect on auditor switching, while financial distress has no effect on auditor switching.