PENGARUH PROFITABILITAS, AUDIT TENURE, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN SEKTOR KEUANGAN SUB SEKTOR PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2022–2025
DOI:
https://doi.org/10.23969/jp.v11i03.59567Keywords:
Profitability; Audit Tenure; Public Accounting Firm Size; Auditor SwitchingAbstract
This study aims to analyze the effect of profitability, audit tenure, and the size of public accounting firms (KAP) on auditor switching in financial sector companies—specifically the banking sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2022–2025 period. A quantitative approach with a causality design was employed. Secondary data were obtained from annual financial reports published on the IDX official website. The research sample consisted of 44 banking companies selected using purposive sampling, yielding 176 observation units over four years. Data analysis was performed using logistic regression with IBM SPSS Statistics 23. The results indicate that partially, profitability, audit tenure, and KAP size do not significantly influence auditor switching. However, simultaneously, all three variables significantly affect auditor switching (Chi-Square = 44.656; sig. = 0.000). The Nagelkerke R Square value of 0.477 indicates that the three variables explain 47.7% of the variation in auditor switching. These findings imply that auditor switching is a complex phenomenon influenced by a combination of factors simultaneously.
Downloads
References
Adelany, A., & Siagian, H. L. (2022). Pengaruh audit tenure, audit delay, opini audit terhadap auditor switching. Jurnal Penelitian Ekonomi dan Keuangan Daerah, 23(2), 43–56.
Aini, N., & Aufa, M. (2023). Faktor-faktor yang memengaruhi auditor switching secara voluntary. Jurnal Ekonomi Bisnis dan Manajemen, 1(3), 87–100.
Ani, H. N., Dilasari, A. P., & Putri, O. F. (2022). Pengaruh profitabilitas dan kesulitan keuangan terhadap auditor switching yang dimoderasi oleh audit delay. Jurnal Media Komunikasi Ilmu Ekonomi.
As'ad, M., & Nofryanti. (2021). Pengaruh ukuran KAP, opini audit, dan pergantian manajemen terhadap auditor switching. Jurnal Ilmu Akuntansi, 19(1), 1–20.
Bakar, R. S., & Syofyan, E. (2023). Pengaruh audit tenure, komite audit, dan audit delay terhadap auditor switching. Jurnal Eksplorasi Akuntansi, 5(4), 1321–1333.
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.
Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 26. Badan Penerbit Universitas Diponegoro.
Hanika. (2022). Pengaruh audit tenure, reputasi auditor, pergantian auditor, dan ukuran perusahaan terhadap kualitas audit. Sintama, 2(3), 282–298.
Lestari, S., Syafitri, Y., & Yani, M. (2025). Pengaruh ukuran perusahaan, audit tenure dan financial distress terhadap voluntary auditor switching. Ekasakti Pareso Jurnal Akuntansi, 3(4), 533–542.
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.
Napisah, L. S. (2024). Pengaruh reputasi auditor dan profitabilitas perusahaan terhadap auditor switching. Review of Accounting and Business, 4(2), 123–131.
Nirawati, L., Samsudin, A., Stifanie, A., Setianingrum, M. D., Syahputra, M. R., Khrisnawati, N., & Saputri, Y. (2022). Profitabilitas dalam perusahaan. Jurnal Manajemen dan Bisnis, 5(1), 60–68.
Normasyhuri, K., Fauzi, F., & Suhaidi, M. (2022). Peran moderasi komite audit dalam hubungan audit tenure dan reputasi KAP dengan kualitas audit. Owner, 6(4), 3901–3912.
Otoritas Jasa Keuangan. (2023). Peraturan OJK Nomor 9 Tahun 2023 tentang penggunaan jasa akuntan publik dan KAP.
Puspitasari, D. M. P., & Sudjiman, L. S. (2022). Pengaruh auditor switching dan opini audit terhadap audit report lag pada perusahaan perbankan. Intelektiva: Jurnal Ekonomi, Sosial dan Humaniora, 3(11), 177–191.
Putri, D. T., & Nursiam. (2021). Ukuran KAP, opini auditor, financial distress, dan pergantian manajer pada auditor switching. Perspektif Akuntansi, 4(3), 277–296.
Putri, H. E., & Setiawan, M. A. (2021). Pengaruh profitabilitas, ukuran perusahaan dan ukuran KAP terhadap audit delay. Jurnal Eksplorasi Akuntansi, 3(3), 529–546.
Saputri, A. D., Rusliani, H., & Anita, E. (2024). Pengaruh opini audit, ukuran KAP dan profitabilitas terhadap auditor switching dengan financial distress sebagai variabel moderasi. Jurnal Ilmiah Manajemen Ekonomi dan Bisnis, 3(2), 29–44.
Sofia, K., Apandi, R. N. N., & Widarsono, A. (2025). Analisis faktor finansial dan faktor non finansial yang mempengaruhi auditor switching. JAAKFE UNTAN, 14(1), 42–56.
Sugiyono. (2020). Metode penelitian kuantitatif, kualitatif dan R&D. Alfabeta.
Tantri, H. W., & Yuniarsih, N. (2024). Firm size, profitability, audit delay on auditor switching. International Conference of Business and Social Sciences, 3(1), 668–676.
Yanti, N. (2023). Analisis pengaruh ukuran perusahaan, audit tenure, dan reputasi auditor terhadap auditor switching. Jurnal Finacc Widya Dharma, 8(2), 331–348.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Pendas : Jurnal Ilmiah Pendidikan Dasar
This work is licensed under a Creative Commons Attribution 4.0 International License.
