Pengaruh Opini Audit, Audit Tenure, Financial Distress dan Ukuran Perusahaan terhadap Audit Switching dengan Pergantian Manajemen sebagai Variabel Moderating pada Perusahaan Manufaktur Sektor Consumer Goods Industry yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2019

Abstract

This research aims to determine the effects of audit opinion, audit tenure, financial distress and firm size on audit switching. In addition, the research also tries to prove whether management change can be used as a moderator in the research model. This is a descriptive quantitave research. This research is carried out on the Consumer Goods Industry Sector Companies listed on the Indonesia Stock Exchange for the period of 2009-2019. The sample selection using purposive sampling technique shows that the research sampel is 22 companies with 11 years of research period, which makes the number of observations in the research is 242 data. The data are analyzed by logistic regression analysis with the support of SPSS 25 software. The results show that audit opinion and audit tenure have a positive and significant effects on audit switching in the Consumer Goods Industry sector companies listed on the Indonesia Stock Exchange of 2009-2019. Meanwhile, financial distress and firm size have no effects on audit switching. The moderating variabel namely management change is actually able to be used as the moderating because it is has been proven to be able to strengthen or weaken the independent variables employed in the research.