Advances in Managerial Auditing Research
Vol. 1 No. 2 (2023): February - May

Interplay of Auditor Rotation, Firm Size, and Audit Quality: An Empirical Investigation

Sumartono Sumartono (Universitas Yapis Papua, Indonesia)
Muhammad Ridhwansyah Pasolo (Universitas Yapis Papua)
Yana Ermawati (Universitas Yapis Papua)
Yaya Sonjaya (Universitas Yapis Papua)



Article Info

Publish Date
31 May 2023

Abstract

This study aims to test and analyze the effect of auditor exchange and company measurement on audit quality. The population of this study are all manufacturing companies that have been listed and published audited financial reports on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. Sampling in this study is the sampling technique used representative sampling with 15 manufacturing companies listed on the IDX. This study uses secondary data by taking data recorded on the IDX. The data analysis method used is logistic regression analysis. The results showed that Auditor Exchange had a negative and insignificant effect on Audit Quality in manufacturing companies listed on the IDX for the 2017-2019 period. Meanwhile, Company Measurement has a negative and insignificant effect on Audit Quality in manufacturing companies listed on the IDX for the 2017-2019 period.

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Journal Info

Abbrev

AMAR

Publisher

Subject

Economics, Econometrics & Finance

Description

Founded in 2023, Advances in Managerial Auditing Research publishes original research that promises to advance our understanding of auditing over diverse topics and research methods. This Journal welcomes research of significance across a wide range of primary and applied research methods, including ...