International Journal of Economics, Management, Business, and Social Science
Vol. 3 No. 2 (2023): May 2023

The Effect of Audit Fees, Audit Opinions, and Audit Delays on Switching Auditors: Case Study on Companies in The Goods and Consumer Industry Sector Listed on The Indonesia Stock Exchange for the 2015-2020 Period

Debora, Grace Artha (Unknown)
Subiyanto, Bambang (Unknown)
Digdowiseiso , Kumba (Unknown)

Article Info

Publish Date
31 May 2023

Abstract

This study aims to empirically examine the effect of Audit Fees, Audit Opinions, and Audit Delay on Switching Auditors in Goods and Consumer Industry Sector Companies Listed on the Indonesia Stock Exchange for the 2015-2020 Period. The data in this study was obtained from secondary data on the annual financial statements of companies in the goods and consumption industry sector for the period 2015-2020. In sampling in this study, purposive sampling was used. The analysis technique in this study is binary logistic regression analysis processed using SPSS 26. Based on the results of partial research, it was found that Audit Fee has a negative and significant effect on Switching Auditors, Audit Opinion has a negative and significant effect on Switching Auditors, Audit Delay does not affect Switching Auditors

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Journal Info
International Journal of Economics, Management, Business, and Social Science
Website

Abbrev

ijembis

Publisher

CV ODIS

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

International Journal of Economics, Management, Business, and Social Science (IJEMBIS) is a research journal in the discipline of economics, management, business and social science which is expected to contribute to a new or state-of-the-art for academic development or real-world applications, or ...