Pengaruh Risiko Kualitas Audit, Opportunities to Manipulate Income, Opini Audit dan Agresivitas Pajak terhadap Auditor Switching

Abstract

based on government regulations regarding the limitation of an auditor in providing audit services for only 5 consecutive financial years, however many companies change their auditors before 5 years. Based on this, questions arise regarding aspects that can influence the occurrence of auditor switching.This type of research is quantitative research using secondary data in the form of audited financial statements obtained through the company's official website or the official website of the Indonesia Stock Exchange through journal literature or those related to the phenomena discussed in this study. The sample selection technique uses pourpose sampling, which is based on the criteria determined by the researcher so that a sample of 30 companies with 3 years of observation is obtained with a total of 90 observation data. The data analysis technique in this study is using panel data regression processed with the help of the EViews 13 application. The results of the study can be concluded that 1). audit quality risk, opportunities to manipulate income, audit opinion and tax aggressiveness simultaneously affect auditor switching. 2). Audit quality risk partially does not have a significant effect on auditor switching. 3). Opportunities to manipulate income partially does not have a significant negative effect on auditor switching. 4). Audit opinion partially has a significant effect on auditor switching. 5). Tax aggressiveness partially does not have a significant negative effect on auditor switching