Journal of Accounting Inaba
Vol. 2 No. 02 (2023): Volume 2 Number 02 December 2023

Audit Opinion Impact On Auditor Switching In Indonesian Stock Exchange Manufacturing Firms Period 2018-2022

Anike Putri (Universitas Informatika dan Bisnis Indonesia)
Febi Febriani (Accounting , Faculty of Economics and Business , Universitas Informatika dan Bisnis)

Article Info

Publish Date
30 Dec 2023

Abstract

This study investigates the impact of audit opinion on auditor switching within the manufacturing sector of companies listed on the Indonesia Stock Exchange from 2018 to 2022. Employing a quantitative descriptive approach, secondary data extracted from annual reports constitutes the research material. Logistic regression analysis serves as the data analysis model. The findings indicate that, according to statistical tests, audit opinion does not exhibit a significant partial effect on auditor switching among manufacturing sector companies listed on the Indonesia Stock Exchange during the specified period

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Journal Info
Journal of Accounting Inaba
Website

Abbrev

jai

Publisher

Universitas Indonesia Membangun

Subject

Economics, Econometrics & Finance

Description

Journal of accounting Inaba (JAI) comprises various topics of Accounting, all of those areas include; Financial Accounting and Auditing Management and Cost Accounting Taxation Accounting Information System and Information Technology Sharia Accounting Public Sector and Government Accounting ...