The Effect of Audit Opinion, Audit Delay and Return on Assets on Auditor Switching (Empirical Study on Mining Companies Listed on the IDX 2015-2019 Period)

ABSTRACT : Auditor switching is a behavior by client companies to make auditor transfers. This study aims toexamine the effect of audit opinion, audit delay and return on assets on auditor switching. The theory used inthis research is agency theory. This research was conducted at mining companies on the Indonesia StockExchange (IDX) using the non-participant observation method. The sample selection in this study usingpurposive sampling technique. The samples obtained were 14 companies with 70 samples in 5 years. The dataanalysis technique used in this study was logistic regression analysis. The results of the analysis show that auditopinion has no effect on auditor switching, audit delay and return on assets have a positive effect on auditorswitching.

Keywords : Audit Opinion, Audit Delay, Return on Assets and Auditor Switching