KUSUMANINGRAT, Brigita Almira (2022) The Effects of Financial Distress and Audit Opinion on Auditor Switching with Auditor Reputation as Moderating Variable. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

This study examines the effect of financial distress and audit opinion on switching auditors with the auditor's reputation as a variable moderation using Agency Theory and Signal Theory. The data of this study was carried out using a visitation method and secondary data from the IDX. The companies used are infrastructure, utilities, and transportation sector companies listed on the IDX from 2017 to 2021. The sample set using the purposive sampling method with the amount of data used was 105 data from 21 registered companies. The data is processed using the SPSS version 21 application for windows. The results of this study show that (1) Financial distress has a negative effect on switching auditors, (2) Audit opinions have a negative effect on switching auditors, (3) Auditor Reputation weakens the influence of financial distress on switching auditors, (4) Auditor reputation weakens the influence of audit opinions on switching auditors. The results of this study concluded that the occurrence of financial distress and any audit opinions issued by auditors did not impact the change of auditors. Kap has a good reputation and does not also weaken the change of auditors. This is because PAF will try its best during the audit process so that the opinions issued are by the attached financial statements.

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