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All Journal JURNAL PENDIDIKAN TAMBUSAI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Bilancia : Jurnal Ilmiah Akuntansi Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Ekonomika Manajemen Dan Bisnis Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Jurnal Pengabdian Masyarakat ISEI
Putra, Rudi Syaf
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Determinants of Auditor Switching in Infrastructure Companies Listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 Period Ramdani, Devinda; Putra, Rudi Syaf; Fionasari, Dwi
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 9 No. 1 (2026): Volume for National Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v9i1.864

Abstract

This study aims to investigate the influence of audit opinion, audit fee, management change, and financial distress on auditor switching among infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Auditor switching is understood as a company’s decision to replace its Public Accounting Firm (KAP), either as a consequence of regulatory requirements or as a voluntary managerial decision intended to maintain auditor independence and ensure the objectivity of the financial statement audit process. The inconsistencies found in previous empirical studies regarding the determinants of auditor switching provide a strong rationale for conducting further research, particularly within the infrastructure sector, which is characterized by complex operational activities and is subject to relatively high levels of regulatory oversight. The sample was selected using a purposive sampling technique, resulting in 30 companies with a total of 150 observations over the study period. This research employs a quantitative approach utilizing analytical methods that include descriptive statistics, logistic regression analysis, and hypothesis testing through the Wald test. The results indicate that audit opinion and audit fee do not have a significant effect on auditor switching. Conversely, management change is found to have a positive and significant influence on auditor switching, while financial distress does not exhibit a significant effect. Overall, management change is identified as the most dominant factor influencing auditor switching.
PELAKSANAAN STANDAR OPERASIONAL PROSEDUR AUDIT, TANTANGAN HINGGA PELUANG AUDITOR DALAM MENINGKATKAN KUALITAS AUDIT PASCA COVID-19 Setiawan, Rasyid; Putra, Rudi Syaf
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.705

Abstract

In the current post-Covid-19 era that we are facing, auditors are confronted with a series of challenges. Changes in the business environment, shifts in risks, and alterations in how companies operate have affected the way audits are conducted. This research aims to investigate how the implementation of audit standard operating procedures, challenges, and opportunities faced by auditors contribute to improving audit quality post-Covid-19. Qualitative research methods are utilized in this article to explore and analyze various perspectives, concepts, and findings present in relevant literature. The data sources include primary and secondary data. Primary data is obtained from interviews conducted by the author with informants directly (face-to-face), while secondary data is derived from documents and previous research via Google Scholar, which can complement primary data and provide an overview in achieving the research objectives. The results indicate that the Covid-19 pandemic has impacted various aspects of the implementation of audit standard operating procedures, presenting challenges and opportunities for auditors to enhance audit quality post-Covid-19. The pandemic's impact on the business and financial landscape cannot be ignored, and auditors must be prepared to navigate these changes wisely. By understanding and responding to challenges and leveraging emerging opportunities, the auditing profession can continue to contribute to trust and transparency in corporate financial reporting in the future. In essence, audit quality will remain a cornerstone in safeguarding the integrity of financial markets post-Covid-19.
Co-Authors Agustiawan Agustiawan, Agustiawan Ananda, Sopia Fionasari, Dwi Laia, Andi Swerman Mahyuda, Ike Saphira Nadia Fathurrahmi Lawita Nur Fitriana Putri, Annie Mustika Ramadani, Amelia Ramashar, Wira Ramdani, Devinda Saputri, Sri Wulan Sari, Dian Puji Puspita Setiawan, Rasyid Siti Samsiah, Siti Suci, Rama Gita Suriyanti, Linda Hetri UTAMI, NUR Wayra, Hariko