The effect of audit delay, audit fee and audit opinion on auditor switching: Empirical study of energy sector companies on the Indonesia Stock Exchange in 2020-2023
DOI:
https://doi.org/10.61511/ersud.v2i1.2025.1711Keywords:
audit delay, audit fee, auditor switching, opini auditAbstract
Background: The energy sector requires large long-term investments for infrastructure and technology development. Therefore, transparency in financial reporting is very important to provide a clear picture of the company's financial performance and prospects for investors. Methods: This study uses a quantitative approach with purposive sampling method. There were 58 companies that met the research criteria and 4 years of observation with a total of 232 samples. Data analysis used descriptive statistical tests, binomial logistic regression tests and hypothesis testing. Findings: The results of this study indicate that audit delay and audit opinion affect auditor switching. In contrast, audit fees show no effect on auditor switching. Conclusion: Audit delay and audit opinion are proven to have an effect on auditor switching in energy sector companies on the IDX, while audit fees do not show a significant effect. These results indicate that the time factor and the quality of the opinion are more considered than the cost in the decision to change auditors. Novelty/Originality of this Article: This study contributes to the limited literature on auditor switching by focusing on the energy sector in Indonesia, which requires long-term investments and transparent financial reporting.
References
Adli, S. N., & Suryani, E. (2019). Pengaruh leverage, pergantian manajemen, dan audit fee terhadap auditor switching. Jurnal ASET (Akuntansi Riset), 11(2), 288–300. https://doi.org/10.17509/Jaset.V11i2.17922
Aini, N., & Yahya, M. R. (2019). Pengaruh management change, financial distress, ukuran perusahaan klien, dan opini audit terhadap auditor switching. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 4(2), 245–258. https://doi.org/10.24815/Jimeka.V4i2.12235
Aisyah, I., Kuntadi, C., & Pramukty, R. (2023). Pengaruh audit fee, opini audit, dan ukuran kantor akuntan publik terhadap auditor switching. JUMATI: Jurnal Manajemen, Akuntansi, dan Logistik, 1(3), 553–560. https://ciptakind-publisher.com/jumati/index.php/ojs/article/view/66
Anggadi, S. A. D., & Triyanto, D. N. (2022). Pengaruh ukuran perusahaan, audit delay, profitabilitas, dan audit fee terhadap auditor switching (Studi empiris pada perusahaan infrastruktur, utilitas, dan transportasi yang terdaftar di Bursa Efek Indonesia periode 2016-2020). E-Proceeding of Management, 9(2), 592–599. https://openlibrarypublications.telkomuniversity.ac.id/index.php/management/article/view/17631
Azlin, R., & Taqwa, S. (2023). Pengaruh opini audit, pergantian manajemen dan financial distress terhadap auditor switching. Jurnal Eksplorasi Akuntansi, 5(2), 758–770. https://doi.org/10.24036/Jea.V5i2.724
Bakar, R. S., & Syofyan, E. (2023). Pengaruh audit tenure, komite audit, dan audit delay terhadap auditor switching. Jurnal Eksplorasi Akuntansi, 5(4), 1321–1333. https://doi.org/10.24036/Jea.V5i4.693
Darmayanti, N., Africa, A. L., Mildawati T. (2021). The effect of audit opinion, financial distress, audit delay, change of management on auditor switching. International Journal of Economics and Finance Studies, 13(1), 173–193. https://doi.org/10.34109/Ijefs.202112230
Debora, G., Subiyanto, B., & Digdowiseiso , K. (2023). The effect of audit fees, audit opinions, and audit delays on switching auditors. International Journal of Economics, Management, Business and Social Science, 3(2), 295–305. https://doi.org/10.59889/ijembis.v3i2.295
Dewi, R. T. K., Rahayu, S., & Ridwan, M. (2023). Effects of audit fee, audit delay, financial distress, audit opinion and audit tenure on auditor switching. Journal of Business Management and Economic Development, 1(2), 182–196. https://doi.org/10.59653/Jbmed.V1i02.87
Fauziah, N., Zakaria, A., & Gurendrawati, E. (2023). Pengaruh ukuran KAP, financial distress, audit fee, pergantian manajemen, dan background komite audit terhadap auditor switching. Jurnal Revenue, 4(1), 110–128. https://doi.org/10.46306/rev.v4i1.251
Fenadi, A. P. A. (2019). Pengaruh going concern, audit delay, profitabilitas, dan komite audit terhadap auditor switching. Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi, 3(3), 298–306. https://doi.org/10.36555/jasa.v3i3.770
Fianti, P. I., & Badjuri, A. (2023). Financial distress as a moderating effect of management turnover, KAP size, and audit fees on auditor switching in the Indonesian Stock Exchange. Jurnal Akuntansi dan Bisnis, 9(2), 142–154. https://doi.org/10.31289/Jab.V9i2.10038
Mardasari, A., & Nurtriyanto, D. N. (2020). Pengaruh komite audit, ukuran perusahaan, opini going concern dan audit delay terhadap auditor switching (Studi empiris pada perusahaan infrastruktur, utilitas, dan transportasi yang terdaftar di Bursa Efek Indonesia periode 2016-2018). eProceedings of Management, 7(1), 680–687. https://openlibrarypublications.telkomuniversity.ac.id/index.php/management/article/view/11533
Marisa, E., Heriansyah, K., Zoebandi, F. (2022). Pengaruh financial distress, fee audit, opini audit dan audit delay terhadap auditor switching (Studi empiris pada perusahaan makanan dan minuman yang terdaftar BEI tahun 2017-2020). Jurnal Akuntansi dan Manajemen Bisnis, 2(2), 129–140. https://doi.org/10.56127/Jaman.V2i2.242
Milo, S., & Muhammad, M. M. (2022). Pengaruh audit fee, opini audit, dan audit delay terhadap auditor switching dengan financial distress sebagai variabel moderasi. KALBISIANA: Jurnal Mahasiswa Institut Teknologi dan Bisnis Kalbis, 8(3), 3026–3037. http://ojs.kalbis.ac.id/index.php/kalbisiana/article/view/1508
Muslimah, I., & Pohan, H. T. (2022). Pengaruh opini audit, pergantian manajemen, audit fee dan reputasi auditor terhadap auditor switching. Jurnal Ekonomi Trisakti, 2(2), 1843–1852. https://doi.org/10.25105/Jet.V2i2.14996
Naili, T., & Primasari, N. H. (2020). Audit delay, ukuran kantor akuntan publik, financial distress, opini audit, dan ukuran perusahaan klien terhadap auditor switching. Jurnal Ilmiah Akuntansi Universitas Pamulang, 8(1), 63. https://doi.org/10.32493/Jiaup.V8i1.3144
Najwa, A. V., & Syofyan, E. (2020). Pengaruh management change, ukuran perusahaan klien, dan audit fee terhadap auditor switching. Jurnal Eksplorasi Akuntansi, 2(2), 2726–2739. https://doi.org/10.24036/Jea.V2i2.242
Nainggolan, A., Sidauruk, T. D., Cahyani, E. F. (2022). Pengaruh pergantian manajemen, financial distress, ukuran KAP, audit fee, dan opini audit terhadap auditor switching. Liabilitas: Jurnal Ilmiah Akuntansi dan Ekonomi, 7(1), 1–11. https://doi.org/10.54964/liabilitas.v7i1.191
Ningrum, E. P., & Dewi, N. K. (2021). Pengaruh pelatihan profesional, pertimbangan pasar kerja, penghargaan finansial, personalitas terhadap mahasiswa akuntansi dalam memilih karier sebagai auditor. Universitas Bhayangkara Jakarta Raya.
Pratama, D. E., & Shanti, Y. K. (2022). Pengaruh opini audit, financial distress, pertumbuhan perusahaan klien dan ukuran KAP terhadap auditor switching. Jurnal Akuntansi Barelang, 6(1), 13–24. https://doi.org/10.33884/Jab.V6i1.4556
Qomari, A. N., & Suryandari, D. (2019). The roles of auditor’s reputation in moderating the factors affecting auditor switching. Accounting Analysis Journal, 8(3), 191–197. https://doi.org/10.15294/Aaj.V8i3.23532
Saktiawan, M. W., et al. (2024). The effect of audit fee and difficulty of company financial condition on auditor switching with auditor reputation as a moderating variable. Finance and Sustainability, 2(1). https://doi.org/10.58968/Fs.V2i1.523
Stevani, C., & Siagian, V. (2020). Pengaruh audit delay, audit fee, dan ukuran perusahaan terhadap auditor switching (Studi pada perusahaan sektor industri barang konsumsi terdaftar di BEI 2016-2019). Jurnal Ekonomis, 13(3), 55–66. https://doi.org/10.58303/jeko.v13i3.2394
Subiyanto, B., Digdowiseiso, K., Debora, G. A. (2022). Pengaruh fee audit, opini audit dan audit delay terhadap auditor switching pada perusahaan sektor industri barang dan konsumsi yang terdaftar di BEI periode 2015-2020. Jurnal Ilmiah Indonesia, 7(3), 2845–2855. https://jurnal.syntaxliterate.co.id/index.php/syntax-literate/article/view/6566
Susanti, G. A. P., & Fitriyah, N. (2024). The influence of regulation, audit delay, audit fees, and firm size on auditor switching in transportation and logistics entities listed on the IDX from 2018 to 2022. East Asian Journal of Multidisciplinary Research, 3(8), 3591–3608. https://doi.org/10.55927/Eajmr.V3i8.10330
Swandewi, N. L. M. A., & Badera, I. D. N. (2021). The effect of audit opinion, audit delay and return on assets on auditor switching (Empirical study on mining companies listed on the IDX 2015-2019 period). American Journal of Humanities and Social Sciences Research, 5(1), 593–600. https://www.ajhssr.com/wp-content/uploads/2021/01/ZZP21501593600.pdf
Vidianti, Y., & Yohanes. (2023). Pengaruh audit fee, opini audit, kepemilikan publik, audit delay terhadap auditor switching. Jurnal Riset Akuntansi dan Keuangan, 11(2), 345–358. https://doi.org/10.17509/Jrak.V11i2.48843
Widyanti, D., Widiasmara, A., & Novitasari, M. (2023). Pengaruh audit tenure, opini audit, audit fee, dan audit delay terhadap auditor switching pada perusahaan consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Seminar Inovasi Manajemen Bisnis dan Akuntansi (SIMBA), 5, 1–11. https://prosiding.unipma.ac.id/index.php/SIMBA/article/view/4844
Zikra, F., & Syofyan, E. (2019). Pengaruh financial distress, pertumbuhan perusahaan klien, ukuran KAP, dan audit delay terhadap auditor switching. Jurnal Eksplorasi Akuntansi, 1(3), 1556–1568. https://doi.org/10.24036/Jea.V1i3.162
Downloads
Published
Issue
Section
Citation Check
License
Copyright (c) 2025 Aisyah Eka Ningrum, Endah Prawesti Ningrum, Tutty Nuryati, Tri Yulaeli

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