Oktavia, Dinda, and Harry Budiantoro. “The Determinants of Auditor Switching: The Role of Audit Committee, Firm Size, Audit Fees, and Financial Distress With Audit Quality As a Moderator”. AKURASI: Jurnal Riset Akuntansi dan Keuangan 8, no. 1 (January 28, 2026): 1-18. Accessed April 8, 2026. http://www.ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/1747.