Article Sidebar

Download
PDF

Main Article Content

Abstract

The purpose of this study is to analyze the effect of audit opinion, KAP, financial distress, and audit fees on auditor turnover at Indonesian Islamic banks listed on the Indonesia Stock Exchange in 2020-2024. Secondary data were obtained from financial reports published by the Capital Market on the Indonesia Stock Exchange. The type of research used in this study was hypothesis testing, using the population method. There were seven data populations used as research objects. This study used logistic regression analysis to test the hypothesis. The results show that audit opinion, KAP, and audit fees have a significant effect on auditor turnover with a positive coefficient direction, while financial distress has an insignificant effect on auditor turnover with a negative coefficient direction. Meanwhile, simultaneously, the variables of audit opinion, KAP, and audit fee have a positive and significant effect on auditor turnover.

Keywords

Audit Fee; Switching Auditors; Financial Distress; Public Accounting Firm; Opinion Audit Agency Theory

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Aprilia, N. L., & Risnaeni, U. S. (2026). Audit Opinion, KAP, Financial Distress, Audit Fee Regarding Auditor Switching at Indonesian Sharia Banks. Amkop Management Accounting Review (AMAR), 6(1), 394–399. https://doi.org/10.37531/amar.v6i1.3586
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Adli, SN, & Suryani, E. (2019). The Effect of Leverage, Management Change, and Audit Fees on Auditor Switching. Journal of ASET (Accounting Research) , 11 (2), 288–300.
  2. Afidah, IF, & Candrawati, T. (2023). THE EFFECT OF COMPANY SIZE ON MANAGEMENT CHANGE, . 19 (2), 135–149.
  3. Aisyah, I., Kuntadi, C., & Pramukty, R. (2023). The Effect of Audit Fees, Audit Opinions, and Public Accounting Firm Size on Auditor Switching. Journal of Management Accounting and Logistics , 1 (3).
  4. Andriani, N., & Nursiam. (2018). The Effect of Audit Fees, Audit Tenure, Audit Rotation, and Auditor Reputation on Audit Quality (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2013-2015). Indonesian Accounting and Financial Research , 3 (1), 29-39.
  5. Arif, R., & Meidiyustiani, R. (2024a). The Influence of Company Size, Management Turnover, Public Accounting Firm Size, and Audit Opinion on Auditor Switching. Trends in Applied Sciences , 2 (2).
  6. Arif, R., & Meidiyustiani, R. (2024b). The Effect of Company Size, Management Turnover, Public Accounting Firm Size, and Audit Opinion on Auditor Switching. Trends in Applied Sciences, Social Sciences, and Education , 2 (2), 65–78.
  7. Aurumita, F.N., & Laksito, H. (2025). The Effect of Auditor Workload, Auditor Switching, Audit Tenure, and Public Accounting Firm Size on Audit Report Lag (ARL). Diponegoro Journal of Accounting , 14 (3).
  8. Dewi, KS, & Kristianto, D. (2024). The Effect of Management Change, Audit Opinion, KAP Size and Audit Fee on Auditor Switching (Case Study of Infrastructure Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period). Journal of Financial and Business Accounting , 2 (2).
  9. Dewi, S., Fadilah, F., & Sutanto, E. (2024). The Effect of Financial Distress, Audit Delay, and Auditor Opinion on Auditor Switching. The Asia Pacific , 11 (1), 21–34.
  10. Elizabeth, M., & Mayangsari, S. (2022). The Effect of Management Change, Public Accounting Firm Size, and Audit Delay on Auditor Switching. Trisakti Journal of Economics , 2 (2).
  11. Faradila, Y., & Yahya, MR (2016). The Influence of Audit Opinion, Financial Distress, and Client Company Growth on Auditor Switching (A Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2010-2014). Scientific Journal of Accounting Economics Students , 1 (1).
  12. Fitrianingsih, D., & Febrian, YE (2025a). The Influence of Audit Opinion, Public Accounting Firm, Size, Financial Distress, and Audit Fee on Auditor Switching. RIGGS , 4 (2).
  13. Fitrianingsih, D., & Febrian, YE (2025b). The Influence of Audit Opinion, Public Accounting Firm, Size, Financial Distress, and Audit Fee on Auditor Switching . 4 (2), 763–770.
  14. Galih Chandra Kirana, SE., MA, & Indriansyah, MR (2022). The Effect of Company Size, Audit Opinion, Firm Size, and Audit Tenure on Auditor Switching. Liabilities: Scientific Journal of Accounting and Economics , 7 (1).
  15. Herawaty, N., & Ovami, DC (2021). Factors Influencing Auditor Switching in Manufacturing Companies Listed on the Indonesia Stock Exchange . 1 (2), 227–236.
  16. Holdi, FP, & Tarmizi, R. (2022). The Effect of Financial Distress, Audit Opinion, and Public Accounting Firm Size on Auditor Switching. Sinta 2 , 10 (1).
  17. Kirana, GC, & Indriansyah, MR (2022). The Effect of Company Size, Audit Opinion, Firm Size, and Audit Tenure on Auditor Switching. Journal of Liability , 7 (1), 44–54.
  18. Luthfiyati. (2016). The Influence of Company Size, Audit Opinion, Management Change, KAP Size, and Audit Tenure on Auditor Switching. Journal of Accounting , 2 (2).
  19. Muaqilah, N., Mus, AR, & Nurwanah, A. (2021). The Effect of Financial Distress, Audit Opinion, Management Change, and Public Accounting Firm Size on Auditor Switching (A Study of State-Owned Enterprises Listed on the Indonesia Stock Exchange). Journal of Accounting Science , 3 (1).
  20. Muslimah, I., & Pohan, HT (2022a). The Influence of Audit Opinion, Management Change, Audit Fee, and Auditor Reputation on Auditor Switching. Trisakti Journal of Economics , 2 (2).
  21. Muslimah, I., & Pohan, HT (2022b). The Influence of Audit Opinion, Management Change, Audit Fee, and Auditor Reputation on Auditor Switching. Trisakti Journal of Economics , 2 (2), 1843–1852.
  22. Nainggolan, A., Sidauruk, TD, & Cahyani, EF (2022). The Effect of Management Change, Financial Distress, Public Accounting Firm (KAP) Size, Audit Fee and Audit Opinion on Auditor Switching in Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2015 – 2019. Scientific Journal of Accounting and Economics , 7 (1).
  23. Nainggolan, A., Sidauruk, TD, Cahyani, EF, Satya, U., Indonesia, N., Distress, F., & Fee, A. (2022). THE EFFECTS OF MANAGEMENT CHANGE, FINANCIAL DISTRESS, FIRM SIZE, AUDIT FEE, AND AUDIT OPINION ON . 7 (1), 1–11.
  24. Novita, A., Sinaga, S., Hamzani, U., & Desyana, G. (2025). Accounting and Information Technology: The influence of audit quality, audit tenure, and auditor switching on going-concern audit opinion . 18 (2), 148–161.
  25. Fransiska, B., Sriwinarti, NK, & Ajiani, IPF (2024). The Influence of Audit Opinion, Public Accounting Firm Size, and Audit Delay on Auditor Switching (Empirical Study of State-Owned Enterprises Listed on the IDX). EKOMA : Journal of Economics, Management, Accounting , 3 (4).
  26. Pratama, AW, & Sudiyatno, B. (2022). The Effect of Audit Opinion, Firm Reputation, Firm Size, and Financial Distress on Auditor Switching. JIMAT (Scientific Journal of Accounting Students) Ganesha University of Education , 13 (2).
  27. Putra, R., & Annisa, D. (2024a). The Effect of Financial Distress, Auditor Switching, and Audit Report Lag on Going Concern Audit Opinions (Empirical Study of Companies Included in the Jakarta Islamic Index 70 for the 2018-2022 Period). Journal of Economics & Business Students , 4 (1).
  28. Putra, R., & Annisa, D. (2024b). The Effect of Financial Distress, Auditor Switching, and Audit Report Lag on Going Concern Audit Opinions. Academic Journal of Economics and Business Students , 4 (1), 217–224.
  29. Rauf, S., Usman, & Taruk, V. (1 CE). The Influence of Continuous Auditing and Skepticism on the Government's Internal Control System Through Information Technology in the Regional Government Inspectorate of Bone Bolango Regency. 2025 , 1 .
  30. Sa'diyah, S., & Abrianti, S. (2019). Responsibility of PT Inovisi Infracom (Invs) to Public Investors for Forced Delisting by PT Bursa Efek Indonesia Based on Capital Market Regulations. Trisakti Legal Reform , 1 (2).
  31. Sambo, E.M., & AureliaS, A. (2022). The Influence of Audit Opinion, Financial Distress, and Client Company Growth on Auditor Switching in Manufacturing Companies Listed on the Indonesia Stock Exchange. Insan Cita Bongaya Research Journal , 1 (3).
  32. Satria, MR (2022). The Role of Agency Theory in Accounting Issues. LAND JOURNAL , 3 (2).
  33. Simatupang, THA, & Tanusdjaja, H. (2024). The Influence of Financial Distress, Company Size, and Audit Committee Changes on Auditor Switching. Journal of Accounting Paradigms , 6 (3).
  34. Sujiati, AI, Mukti, AH, & Sianipar, PBH (2024). SENTRY : Scientific Research Journal. SENTRY : Journal of Scientific Research , 3 (2), 1054–1074.
  35. Vidianti, Y., & Yohanes, Y. (2023). The Effect of Audit Fee, Audit Opinion, Public Ownership, Audit Delay on Auditor Switching. Journal of Accounting and Financial Research , 11 (2), 345–358.
  36. Widiastuti, D. (2024). The Effect of Company Complexity, Financial Distress, Audit Report Lag, and Audit Quality on Auditor Switching with Audit Fee as a Moderating Variable (Empirical Study in the Basic Industry and Chemical Sectors Listed on the Indonesia Stock Exchange). Scientific Journal of Management, Economics and Business , 1 (3).
  37. Meckling, W. H., & Jensen, M. C. (1976). Theory of the Firm. Managerial Behavior, Agency Costs and Ownership Structure, 3(4), 305–360.

Similar Articles

<< < 7 8 9 10 11 12 13 14 15 16 > >> 

You may also start an advanced similarity search for this article.