The Effect of Audit Delay, Audit Opinion And Financial Distress On Auditor Switching In Mining Companies Listed On the IDX in 2019-2023

Abstract

This study aims to examine and analyze audit delay, audit opinion, and financial distress significantly influence the likelihood of auditor switching in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, both simultaneously and individually. The research adopts a purposive sampling method, selecting samples based on predetermined criteria relevant to the research objectives. The data used are secondary in nature, sourced from audited annual financial statements published on the official IDX website. From a total population of 81 companies, 10 were selected as samples. The analytical methods employed include descriptive statistical analysis, logistic regression analysis, and hypothesis testing, with data processing conducted using the Statistical Product and Service Solution (SPSS) version 27. The results reveal that audit delay and financial distress have a significant and positive effect on auditor switching, while audit opinion is found to have a negative but insignificant effect.