The Influence of Audit Delay, Audit Opinion, and Management Change on Auditor Switching

Abstract

Auditor Switching is important to maintain independence in company audits. This study examines the impact of Audit Delay, Audit Opinion, and Management Change on auditor turnover in the property and real estate sector on the IDX. Using quantitative methods and regression analysis, the study involved 41 companies for the period 2018-2023 selected by purposive sampling. The results show that Audit Delay and Audit Opinion do not affect Auditor Change, but Management Change has a positive effect. This study provides new insights into the factors that influence auditor turnover in this sector.