Faktor-Faktor yang Mempengaruhi Auditor Switching dengan Financial Distress sebagai Varibel Moderasi pada Perusahaan Jakarta Islamic Index 70 Periode 2019-2023

Abstract

The purpose of this study is to examine and analyze the influence of management turnover, audit fees, and firm size on auditor switching in companies listed on the Jakarta Islamic Index 70 for the 2019-2023 period. Additionally, this study aims to analyze whether financial distress can moderate the relationship between management turnover, audit fees, and firm size on auditor switching. This study employs a quantitative research method. The population consists of 135 companies listed on the Jakarta Islamic Index from 2019 to 2023. The sample comprises 25 companies selected using purposive sampling. Data collection methods used in this research include literature review and documentation. The data analysis technique applied is Logistic Regression Analysis using Eviews 13 software. The results indicate that management turnover has a positive and significant effect on auditor switching in companies listed on the Jakarta Islamic Index 70 (J70) for the 2019-2023 period. However, audit fees and firm size do not have a significant effect on auditor switching. Financial distress is found to strengthen the influence of management turnover and audit fees on auditor switching. Conversely, financial distress does not strengthen the effect of firm size on auditor switching in companies listed on the Jakarta Islamic Index 70 (JII70) for the 2019-2023 period.