PENGARUH FINANCIAL DISTRESS, OPINI AUDIT GOING CONCERN, DAN KOMITE AUDIT TERHADAP AUDITOR SWITCHING

Abstract

Abstract This study analyzes the influence of financial distress, going concern audit opinion, and audit committee on audit switching in technology sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. Using a quantitative approach and panel data comprising 80 observations (20 companies over 4 years), the results indicate that the three independent variables, both individually and simultaneously, do not have a significant effect on auditor switching decisions. The findings suggest that other factors beyond the model, such as management turnover, KAP reputation, or audit costs, may play a more significant role in influencing auditor switching in the technology sector.

Keywords: Auditor Switching, Financial Distress, Going Concern Audit Opinion, Audit Committee, Technology Sector, Indonesia Stock Exchange (IDX)

Abstrak

Penelitian ini menganalisis pengaruh financial distress, opini audit going concern, dan komite audit terhadap auditor switching pada perusahaan sektor teknologi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2023. Dengan menggunakan pendekatan kuantitatif dan data panel sebanyak 80 observasi (20 perusahaan selama 4 tahun), hasil penelitian menunjukkan bahwa ketiga variabel independen secara individual maupun simultan tidak berpengaruh signifikan terhadap keputusan pergantian auditor. Temuan ini mengindikasikan bahwa faktor-faktor lain di luar model, seperti pergantian manajemen, reputasi KAP, atau biaya audit, mungkin lebih berperan dalam memengaruhi auditor switching di sektor teknologi.

Kata Kunci: Auditor Switching, Financial Distress, Going Concern Audit Opinion, Audit Committee, Technology Sector, Indonesia Stock Exchange (IDX)