THE INFLUENCE OF AUDIT WORK DURATION, AUDIT FEES, AUDIT COMMUTING, AND AUDITOR SWITCHING ON FINANCIAL STATEMENT FRAUD

Abstract

This study aims to examine the effect of audit tenure, audit fees, audit committees, and auditor switching on financial statement fraud. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The research method used is quantitative method with secondary data in the form of annual financial statements. The sample was obtained by purposive sampling method as many as 57 companies, resulting in 285 observations. The analysis technique used is multiple linear regression with the help of SPSS version 26. The results showed that audit tenure and auditor switching had a significant negative effect on financial statement fraud. While audit fees and audit committees do not show a significant effect. These results indicate that the continuity of the audit relationship and auditor switching can play a role in reducing fraudulent financial statement practices.