THE EFFECT OF AUDIT DELAY, FINANCIAL DISTRESS, AND PUBLIC ACCOUNTING FIRM SIZE ON AUDITOR SWITCHING (An Empirical Study on Banking Sub-sector Service Companies for the 2020–2023 Period)
Penelitian ini bertujuan untuk menguji pengaruh audit delay, financial distress, dan ukuran Kantor Akuntan Publik (KAP) terhadap auditor switching pada perusahaan jasa sub sektor bank yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2023. Pendekatan yang digunakan adalah pendekatan kuantitatif dengan metode analisis regresi logistik. Data sekunder dikumpulkan dari 164 sampel perusahaan yang dipilih melalui teknik purposive sampling. Audit delay dan ukuran KAP diukur menggunakan variabel dummy, sedangkan financial distress diukur dengan model Altman Z-Score. Hasil penelitian menunjukkan bahwa audit delay berpengaruh signifikan terhadap auditor switching. Sementara itu, financial distress dan ukuran KAP tidak berpengaruh signifikan terhadap auditor switching. Temuan ini mengindikasikan bahwa ketepatan waktu audit merupakan faktor penting dalam keputusan perusahaan untuk mengganti auditor.
Kata kunci: auditor switching, audit delay, financial distress, ukuran KAP, regresi logistik.
This study aims to examine the effect of audit delay, financial distress, and the size of the Public Accounting Firm (KAP) on auditor switching in banking sub-sector service companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The approach used is a quantitative approach with the logistic regression analysis method. Secondary data were collected from 164 sample companies selected through purposive sampling techniques. Audit delay and KAP size are measured using dummy variables, while financial distress is measured using the Altman Z-Score model. The results of the study indicate that audit delay has a significant effect on auditor switching. Meanwhile, financial distress and KAP size do not have a significant effect on auditor switching. These findings indicate that audit timeliness is an important factor in a company's decision to change auditors.
Keywords: auditor switching, audit delay, financial distress, KAP size, logistic regression.