DETERMINANTS OF AUDITOR SWITCHING IN COMPANIES LISTED ON THE JAKARTA ISLAMIC INDEX IN 2022-2023

Abstract

The study aims to analyze the inluence of audit delay, KAP reputation, firm size, audit tenure, and audit committee on auditor switching. This utilizes a sample of 41 companies included in the Jakarta Islamic Index on the Indonesia Stock Exchange for the years 2022-2023. The data collected and processes constitute a panel data model. The finding indicate that firm size positively affects on auditor switching, audit tenure negatively affects on auditor switching, audit delay does not influence auditor switching, KAP reputation does not influence auditor switching, and audit committee does not influence auditor switching. The implication of a study explain thats excessively prolonged audit tenure may undermine auditor independence and suggests that large corporations should exercise caution in the selection of new auditors. Moreover, auditors must prioritize audit quality, while regulators should establish a term for audit engagements and assess the efficacy of auditor rotation programs.