EAS Publisher | The Effect of Audit Opinion, Company Size, and Financial Distress on Auditor Switching (Empirical Study on Financial Companies Listed on the Indonesia Stock Exchange (IDX) in 2021-2023)

The Effect of Audit Opinion, Company Size, and Financial Distress on Auditor Switching (Empirical Study on Financial Companies Listed on the Indonesia Stock Exchange (IDX) in 2021-2023)

DOI : https://doi.org/10.36349/easjebm.2025.v08i05.001

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Abstract: This study aims to analyze the effect of audit opinion, company size and financial distress on auditor switching in financial companies that go public and are listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach with secondary data obtained from the company's annual financial reports available on the official IDX website for the period 2021-2023. The research sample was selected using a purposive sampling technique, resulting in 95 companies with a total of 279 observation data. Data analysis was carried out using logistic regression with the help of SPSS 25 software. The results of the study indicate that audit opinion has no effect on auditor switching, while company size has a positive effect on auditor switching, and financial distress has a negative effect on auditor switching.

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