Garuda - Garba Rujukan Digital

Ekonis: Jurnal Ekonomi dan Bisnis

Vol 25, No 1 (2023): JURNAL EKONOMI DAN BISNIS (EKONIS)

Sanrival M Tarigan (Unknown)
Valentine Siagian (Unknown)

Publish Date
17 Mar 2023

The quality of audit report in financial statements are the key points for the user of the financial statement to make a decision. This research has a purpose in examining what effect will be given from auditor switching, firm size, and management change to the quality of an audit. The population of this research is from the company with agriculture sector listed at Indonesia Stock Exchange from 2019-2021. Using logistic regression in analysing the data with the using of SPSS version 26. The results are : 1) Auditor switching has no significant effect on audit quality. 2) Firm size has a significant effect on audit quality. 3) Management change has no significant effect on audit quality.Keywords : Auditor, Management, Audit Quality, Firm Size,

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