The Influence of Audit Opinions, Management Changes, Audit Fees, Auditor Reputation on Auditor Switching

Muhammad Tandzillah; Iman Waskito

doi:10.55927/fjmr.v3i6.9603

Authors

Muhammad Tandzillah Universitas Mataram
Iman Waskito Universitas Mataram

DOI:

https://doi.org/10.55927/fjmr.v3i6.9603

Keywords:

Audit Opinion, Management Change, Audit Fee, Auditor Reputation, Auditor Switching

Abstract

The aim of this research was to prove the influence of audit opinions, management changes, audit fees and auditor reputation on auditor switching. The place where this research was conducted was at IDX (Indonesia Stock Exchange) and analyzed using causal quantitative analysis methods. Then the population selected was 10 companies operating in the mining sector that were registered on IDX. The financial reports of each company were looked at in the last 5 years, namely 2019 to 2023. The results of this research show that audit opinion, management changes, auditor reputation have an effect on auditor switching, then audit fees have a positive and insignificant effect on auditor switching. This can be seen from the t test with a significance value <0.05.

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