Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 25 No. 1 (2025): Musytari: Neraca Manajemen, Akuntasi, dan Ekonomi, ISSN 3025-9495
Articles

The Implications of Financial Distress, Auditor Reputation, and Client Growth on Auditor Switching Decisions

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  • Ghina Sofwan,
  • Khoirul Fuad
Ghina Sofwan
Universitas Islam Sultan Agung
Khoirul Fuad
Universitas Islam Sultan Agung

Published 2025-12-04

Keywords

  • Auditor Switching,
  • Financial Distress,
  • Auditor Reputation,
  • Client Growth

How to Cite

The Implications of Financial Distress, Auditor Reputation, and Client Growth on Auditor Switching Decisions. (2025). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(1), 581-590. https://cibjournal.com/index.php/musytari/article/view/2764

Abstract

This research aims to determine the influence of financial distress, auditor reputation and client growth on auditor switching in infrastructure, utility and transportation companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2023 period. The sample in this research is infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2023 period. The sampling technique was carried out using purposive sampling. The number of samples that meet the criteria in this research is 175 research data with a total of 25 infrastructure, utility and transportation companies in each period. However, there were 60 outlier data that had to be removed so that the sample used in this research was reduced to 115 sample data. The data used is secondary data in the form of company financial reports obtained from the BEI website and the company's official website. The research results show that the variables financial distress, auditor reputation, and client growth have a positive and significant effect on auditor switching.

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