Jurnal Riset Ilmu Akuntansi
Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING SECARA VOLUNTARY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PAD BURSA EFEK INDONESIA

Maria Fransiska H Wangge (Universitas Flores)
Falentina L Banda (Universitas Flores)
Sabra B Wahab Thalib (Universitas Flores)

Article Info

Publish Date
07 Jun 2022

Abstract

This study aims to determine the effect of management change, audit opinion, client size and financial distress on voluntary auditor switching at manufacturing companies listed on the Indonesia Stock Exchange for the period 2010-2014. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. The number of manufacturing companies that were sampled using the purposive sampling method was 64 companies for 5 years of observation. Hypothesis testing in this study uses logistic regression analysis. Based on the results of the logistic regression test, the results of this study indicate that the independent variable management change, audit opinion, client size and financial distress have a negative effect on the dependent variable auditor switching voluntarily.

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Journal Info
Jurnal Riset Ilmu Akuntansi
Website

Abbrev

jria

Publisher

Universitas Flores

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Ilmu Akuntansi (JRIA) accepts scientific articles including those regarding Auditing, Taxation, Financial Accounting, Management Accounting, Accounting Information Systems, Public Sector ...