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All Journal Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Yessica Simatupang
Universitas Brawijaya
Economics, Econometrics & Finance

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Pengaruh Opini Audit, Pertumbuhan Perusahaan, Financial Distress, dan Rentabilitas terhadap Auditor Switching Yessica Simatupang; Ali Djamhuri
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 2 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims to empirically prove the effect of the audit opinion, company growth, financial distress, and rentability on manufacturing companies listed on the Indonesian Stock Exchange through logistic regression utilizing SPSS software.  This research involves secondary data obtained from the Indonesia Stock Exchange's official website and includes 100 samples from 20 companies selected through the purposive sampling method with an observation period of 5 years. This analysis result indicated that audit opinion and company growth did not cause auditor switching as the companies included in the samples received more unqualified audit opinions, and the company growth revealed that the current auditor had better performance for mastering the company's business activities and maintaining the company's reputation. Whilst, financial distress and rentability resulted in auditor switching.
Co-Authors Ali Djamhuri