FIRM SIZE, PROFITABILITY, AUDIT DELAY ON AUDITOR SWITCHING

Abstract

This study aims to examine the effect of firm size, profitability, audit delay on auditor switching in manufacturing companies on the Indonesian Stock Exchange in 2021-2022. This study uses a quantitative descriptive method, using secondary data and documentation study collection techniques. The sampling technique was purposive sampling method which resulted in a sample of 55 companies. Data analysis using logistic regression. The test results show that firm size has no significant effect on auditor switching, profitability has a significant effect on auditor switching and audit delay has a significant effect on auditor switching. Suggestions for further research to have an increased research period and use primary data for more accurate research results.