Pengaruh Financial Distress dan Audit Fee terhadap Auditor Switching: Peran Audit Tenure sebagai Variabel Moderasi
DOI:
https://doi.org/10.38035/jafm.v7i4.3942Keywords:
Financial Distress, Audit Fee, Audit Tenure, Auditor SwitchingAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh financial distress dan audit fee terhadap auditor switching dengan audit tenure sebagai variabel moderasi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan perusahaan. Sampel dipilih menggunakan teknik purposive sampling sehingga diperoleh 29 perusahaan perbankan dengan 116 observasi. Analisis data dilakukan menggunakan regresi logistik biner dengan analisis moderasi menggunakan IBM SPSS Statistics 32. Hasil penelitian menunjukkan bahwa financial distress berpengaruh negatif tetapi tidak signifikan terhadap auditor switching, sedangkan audit fee berpengaruh positif tetapi tidak signifikan terhadap auditor switching. Selain itu, audit tenure tidak mampu memoderasi pengaruh financial distress maupun audit fee terhadap auditor switching. Dengan demikian, seluruh hipotesis yang diajukan dalam penelitian ini tidak didukung. Hasil penelitian menunjukkan bahwa keputusan auditor switching pada perusahaan perbankan kemungkinan dipengaruhi oleh faktor lain di luar variabel yang digunakan dalam penelitian.
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