Factors Affecting the Integrity of Financial Statements: Before and During the Pandemic

This study aims to determine the effect of auditor switching, audit tenure, and financial distress on integrity statements before during pandemic. The subject this is sector which listed Indonesia Stock Exchange in 2019 2020. method used a quantitative method. population were companies for period sample was taken using purposive sampling technique so that there 106 samples. data analysis Statistical Program Social Software (SPSS) version 24.0 with descriptive statistics multiple linear regression. measured conservatism. results partially show switching tenure have no significant pandemic pandemic, while has report but negative at time During difference between COVID-19 pandemic.