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Raras Et Al (Determinants of Auditor Switching in Companies Listed On The Jakarta Islamic Index in 2022-2023) by l is a document available to read on EtoBox.

This study analyzes the factors influencing auditor switching among companies listed on the Jakarta Islamic Index from 2022 to 2023, focusing on audit delay, KAP reputation, firm size, audit tenure, and audit committee. Findings indicate that firm size positively affects auditor switching, while audit tenure negatively affects it; audit delay, KAP reputation, and audit committee do not influence auditor switching. The research highlights the importance of auditor independence and suggests regulatory measure

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l

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EN