Peran Moderasi Kesulitan Keuangan pada Hubungan Penggantian Auditor dengan Determinannya

Auditor switching has become an exciting topic when the auditing environment dynamics continues to develop. This study is intended examine relationship between auditor and their influential factors by considering company's financial problems. Using logistic regression statistical methods data, this shows that audit fees, KAP reputation, company growth affect switching, while opinion no effect. Furthermore, distress can only influence switching. provides in-depth insight into client firm characteristics changes mediated distress. would expand on similar studies conducted in Indonesia. Given constantly evolving, it expected results of will enrich existing literature.