Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Vol. 1 No. 1 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini

DETERMINAN AUDITOR SWITCHING PADA PERUSAHAAN FINANCE YANG TERDAFTAR DI BEI

Muhammad Fauzi (Universitas Riau)
Amir Hasan (Universitas Riau)
Vera Oktari (Universitas Riau)

Article Info

Publish Date
25 Feb 2020

Abstract

This study aims to examine the factors that determine the change of auditors in finance companies. Companiy growth, audit delay, firm size, managerial ownership, change in management, financial distress, KAP size, and audit opinion used to determine auditor switching. The sample used in this study consisted of 11 samples of finance companies listed on the Indonesian Stock Exchange during 2013-2017. The sample in this study used purposive sampling method. Data analysis method uses logistic regression analysis using SPSS version 23.0. The result shows company's growth, audit delay, company size, management financial distress have effect on switching Auditors while audit opinion,KAP size and managerial ownership has no effect on auditor switching.

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Journal Info
Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Website

Abbrev

jc

Publisher

Universitas Riau

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Jurnal Current diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau secara berkala 3 (tiga) kali dalam setahun yaitu bulan Maret, Juli dan November. Jurnal Current bertujuan untuk mempublikasikan hasil penelitian, pengkajian dan pengembangan terkait isu-isu terkini ...