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September 5, 2025Journal of Economic Resilience and Sustainable Development

The effect of audit delay, audit fee and audit opinion on auditor switching: Empirical study of energy sector companies on the Indonesia Stock Exchange in 2020-2023

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Authors

ANAisyah Eka NingrumUniversitas Bhayangkara Jakarta RayaTNTutty NuryatiUniversitas Bhayangkara Jakarta RayaENEndah Prawesti NingrumUniversitas Bhayangkara Jakarta Raya

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Implication

Empirical analysis reveals audit delay and opinion drive auditor switching in the energy sector, suggesting priorities beyond fees.

Key Points

  • Audit delay and audit opinion significantly influence auditor switching decisions among companies.
  • Findings show that audit fees do not affect the choice to switch auditors, contrary to expectations.
  • The research utilized a quantitative approach with 232 samples from 58 companies over four years.
  • These findings highlight the importance of timing and opinion quality over cost in auditor selection.

Cite This Study

Ningrum et al. (2025) studied this question.

synapsesocial.com/papers/68bb46a86d6d5674bccfe551https://doi.org/10.61511/ersud.v2i1.2025.1711
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Influence of Audit Opinions, Management Changes, Audit Fees, Auditor Reputation on Auditor Switching2024
  2. 2THE INFLUENCE OF AUDIT DELAY, SIZE OF PUBLIC ACCOUNTING FIRM, AUDIT OPINION, AND MANAGEMENT CHANGE ON AUDITOR SWITCHING2024
  3. 3Factors that Influence Auditor Switching in Banks Listed on the BEI2024
  4. 4Evaluating Factors Influencing Auditor Switching: Insights from Indonesian Manufacturing Firms2025
  5. 5THE INFLUENCE OF AUDIT WORK DURATION, AUDIT FEES, AUDIT COMMUTING, AND AUDITOR SWITCHING ON FINANCIAL STATEMENT FRAUD2025