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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ilmiah Akuntansi dan Humanika Jurnal Keuangan dan Perbankan Juara: Jurnal Riset Akuntansi Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Riset Akuntansi dan Keuangan Indonesia AKUNTANSI DEWANTARA AKRUAL: Jurnal Akuntansi International Research Journal of Management, IT & Social Sciences Jurnal SOLMA AFEBI Accounting Review JMM (Jurnal Masyarakat Mandiri) Buletin Ekonomi Moneter dan Perbankan Jurnal Equity JPPI (Jurnal Penelitian Pendidikan Indonesia) ATESTASI : Jurnal Ilmiah Akuntansi The Indonesian Journal of Accounting Research Management and Sustainable Development Journal JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal PkM (Pengabdian kepada Masyarakat) Makara Human Behavior Studies in Asia Jurnal Akuntansi dan Keuangan Indonesia Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Penelitian Pendidikan Indonesia
Ni Wayan Rustiarini
Universitas Mahasaraswati Denpasar
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Equity

 1 
Audit Opinion and Audit Characteristic: Study of Voluntary Auditor Switching Ni Putu Shinta Dewi; Ni Luh Putu Tara Verjinia Febriyanti; Ni Wayan Rustiarini
EQUITY Vol 24, No 1 (2021): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i1.2323

Abstract

Auditor switching is a change of public accountant (or accounting firm) in a company. The voluntary auditor switching is carried out according to the client’s request to change his auditor, and no regulations require him to switch auditors. This study analyzes the factors influencing voluntary auditor switching in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This research population is all manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The research sample was selected using a purposive sampling method. The sample amounted to 98 manufacturing companies, and the total sample was 294 company units. The analytical tool used to test the hypothesis is logistic regression analysis. The results showed that audit fees and audit tenure had a positive effect on auditor switching. Audit opinion, going concern opinion, and audit reporting lag do not affect auditor switching.
Co-Authors Agus Wahyudi Salasa Gama Agus Wahyudi Salasa Gama, Agus Wahyudi Ak. S.E. Desak Nyoman Sri Werastuti . Anik Yuesti Arwata, I Gusti Agung Bayudha Astakoni, I Made Purba Dewi, Ni Putu Shinta I Gede Cahyadi Putra I Gusti Agung Bayudha Arwata I Kadek Listawan I Kadek Satria Nova I Ketut Sassu Budi Satwam I Made Legawa I Made Sudiana I Made Sudiartana, I Made I Nyoman Kusuma Adnyana Mahaputra I Wayan Sujana Luh Komang Merawati Ni Kadek Lita Dwiyanti Ni Komang Kris Muliartini Ni Luh Gede Novitasari Ni Luh Gede Novitasari Ni Luh Putu Noviyanti Ni Luh Putu Tara Verjinia Febriyanti Ni Nyoman Ayu Suryandari Ni Nyoman Iin Purnama Sari Ni Putu Nita Anggraini Ni Putu Nita Anggraini Ni Putu Nita Anggraini Ni Putu Shinta Dewi Ni Putu Shinta Dewi Ni Putu Yeni Astiti Putri, Ni Ketut Wahyu Putu Risma Yunika Satwam, I Ketut Sassu Budi Tri Djoko Setyono Yudistira Adnyana, Yudistira