DETERMINAN INDIKASI FRAUDULENT FINANCIAL REPORTING: PERAN AUDIT TENURE, AUDITOR SWITCHING SUKARELA, DAN AUDIT DELAY

Abstract

This study examines the effect of audit tenure, voluntary auditor switching, and audit delay
on the indication of fraudulent financial reporting in property and real estate companies listed
on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. A quantitative research
approach was employed using secondary data obtained from the companies’ annual financial
reports. The sample consisted of 45 companies selected through purposive sampling. Data were
analyzed using multiple linear regression with the assistance of SPSS version 25. The findings
indicate that audit tenure has a positive and significant effect on the indication of fraudulent
financial reporting. Likewise, voluntary auditor switching and audit delay each have a positive
and significant influence on the indication of fraudulent financial reporting. Furthermore, the
results demonstrate that audit tenure, voluntary auditor switching, and audit delay
simultaneously have a significant effect on the indication of fraudulent financial reporting. These
findings suggest that audit-related factors play an important role in identifying the potential
occurrence of fraudulent financial reporting among property and real estate companies