Factors Influencing Auditor Switching: Perspective of Insurance Sector Companies on the Indonesian Stock Exchange (2020-2023)
Keywords:
Return On Assets, Financial Distress, Management Changes, Audit Fee, Audit Opinion, Auditor SwitchingAbstract
This research is a quantitative study that aims to determine the influence of Return On Assets, financial distress, management turnover, Audit Fees, and Audit Opinion on Auditor Switching in insurance sector companies listed on the Indonesian Stock Exchange in 2020-2023. The number of companies studied in this reserach was 18 companies with an observation period of 2020-2023 which resulted in a sample of 72 samples through a purposive sampling method. Panel data regression analysis uses the Eviews 12 program to analyze the secondary data collected. The results of the panel data regression analysis show that partially the variables of financial distress, management turnover, Audit Fees, and Audit Opinion have an effect on Auditor Switching. While the Return On Assets variable has no effect on Auditor Switching. The results of the study also obtained a coefficient of determination (R2) with a value of 0,261879, meaning that the magnitude of the effect of Return On Assets, financial distress, management changes, Audit Fees, and Audit Opinion on Auditor Switching is 26,19%, while the rest is influenced by other variables not measured in this regression model.
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