ANALYSIS OF THE INFLUENCE OF COMPANY FACTORS AND AUDITOR FACTORS ON VOLUNTARY AUDITOR SWITCHING

Abstract

The study aims to identify which company factors and auditor factors potentially influence voluntary auditor switching. Company factors include profitability, institutional ownership, public ownership, and firm size. Auditor factors consist of audit fee, audit tenure, and audit delay. The research subjects are non-financial state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The sample selection was conducted using purposive sampling based on several research criteria, resulting in a sample of 19 companies. The data analysis technique used is factor analysis. Based on the results of the factor analysis, it was found that the variables that are consistent and strongly correlated in forming company factors are institutional ownership and public ownership. The variables that are consistent and strongly correlated in forming auditor factors are audit fee and audit tenure.