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Journal : International Journal of Economics, Business and Accounting Research (IJEBAR)

THE EFFECT OF CHANGE MANAGEMENT, KAP SIZE, PUBLIC OWNERSHIP, AND FINANCIAL DISTRESS ON AUDITOR SWITCHING (Case Study On Mining Companies Listed On The Indonesia Stock Exchange Period 2015-2019) Klarasati, Titi; Inayati, Nur Isna; Hariyanto, Eko; Setyadi, Edi Joko
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i1.2151

Abstract

This research aimed to analyze the effect of management change, KAP size, public ownership, and financial distress on auditor switching. This research is a quantitative study with secondary data in the form of company annual financial reports. In this study, auditor switching is calculated using dummy variables. The sample used in this study were mining companies listed on the Indonesia Stock Exchange in 2015-2019. Sampling was done by non-probability method with purposive sampling technique and obtained samples of 32 companies with 160 annual report data as observation material. The data analysis method used in this research is logistic regression analysis. The results of this study indicated that KAP size has a positive effect on auditor switching, while management change, public ownership, and financial distress have no effect on auditor switching. Keywords: Management Change, KAP Size, Public Ownership, Financial Distress, Auditor Switching.
Co-Authors - Mardianto Abdillah Nuruddin Agus Gatot Subiantoro Agus Tomi Agus Tomi Ahadi Priyohutomo Ahmad Hasan Walinono, Ahmad Hasan Akbar, Ricky Anugrah Akhmad Khusaeri Alex Juwanda Pratama Amir Amir Andhi Zakariya Utama Andif Victoria, Andif Victoria Angga Bramansta Putrantana Angga, Prayogi Dwina Anita Wulandari, Anita Annisa Ilma Hartikasari Arief Darmawan Arif Budi Raharjo Arif Wibowo Arizal Kurniawan Arizal Kurniawan Arus Khongrungchok Asim Asim, Asim Awal Akbar Jamaluddin Azmi Fitriati Baihaqi, Ja'far Cahyanti, Frisma Dwi Cahyati, Nunuk Nur chaniago, fandy alfian Dawud, Vincentius Wiyang G. W. A. N. Debby Arieangga Pratama Derry Julian Dwi Winarni Fahmi Arif Ashfahany Fahrial Amiq Fahrial Amiq, Fahrial Ferdiyanto, Hendra Firdaus Soffan Hadi Gilang Permana Hariyoko Hariyoko Hariyoko Hariyoko, Hariyoko Herlina Ike Oktaviani Humaid Ali Hasan Huslah, Huslah I Nengah Sudjana I Nengah Sudjana I Nengah Sudjana, I Nengah Ian Rizky Maulana Icuk Rangga Bawono Ida Soraya Imam Hariadi, Imam Inayati, Nur Isna Jadhug Bangun Saputra Khumaira Marsyahidah Badu Klarasati, Titi Latiful Khobir Farokie Linggo Jiventino Yono Prayogo Litardiansyah, Bagus Aji Lulut Gilang Saputra M. E. Winarno Mashuri, Imam Megha Mahatma Dany Muhammadin, Alief Syafrizal Otto Fajarianto Prayogi Dwina Angga Putra, Hendi Buwana Putra, Nur Samsudin Jaya Ilhami Rahardian, Mardhika Rista Rahmawati, Dewi Fitri Ratno Purnomo Ririd Tsalis Mutaqin, Ririd Tsalis Rizwan Zakki Adzkar Rizwan Zakki Adzkar Rizwan Zakki Adzkar, Rizwan Zakki S, Agus Gatot Saichudin Saichudin Saichudin Saichudin Saichudin Saichudin Saichudin Saichudin, Saichudin Sapto Adi Setyadi, Edi Joko Singgih Saptadi Sitorus, Zulham Sri Purnami Sugiharto Sugiharto Suryo Budi Santoso Tatok Sugiarto Usman Wahyudi Wahyu Nadia Nur Khasanah Wasis Djoko Dwiyogo, Wasis Djoko Wicaksono, Ajeng Suko Zihan Novita Sari