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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management
Liahmad, Liahmad
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Effects of Firm Size, Audit Opinion, and Financial Difficulty on Auditor Change in Infrastructure Companies Listed on the Indonesian Stock Exchange Over the Period 2017-2021 Liahmad, Liahmad; Rahman, Taufiqur
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.609

Abstract

The importance of auditor independence in performing audit work has led many companies to change auditors to maintain their independence. This study aims to identify empirical evidence regarding factors that influence auditor turnover, such as firm size, financial condition, and audit opinions. This research is quantitative, with data sources drawn from the Indonesian scholarship. The population used was infrastructure companies listed on the Indonesian stock exchange for the period 2017–2021. Thirty-one infrastructure companies served as the sample. The research sample was obtained using purposive sampling technique. The analytical method used was logistic regression analysis. The results showed that firm size, financial condition, and audit opinion do not influence auditor switching.
Effects of Firm Size, Audit Opinion, and Financial Difficulty on Auditor Change in Infrastructure Companies Listed on the Indonesian Stock Exchange Over the Period 2017-2021 Liahmad, Liahmad; Rahman, Taufiqur
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.609

Abstract

The importance of auditor independence in performing audit work has led many companies to change auditors to maintain their independence. This study aims to identify empirical evidence regarding factors that influence auditor turnover, such as firm size, financial condition, and audit opinions. This research is quantitative, with data sources drawn from the Indonesian scholarship. The population used was infrastructure companies listed on the Indonesian stock exchange for the period 2017–2021. Thirty-one infrastructure companies served as the sample. The research sample was obtained using purposive sampling technique. The analytical method used was logistic regression analysis. The results showed that firm size, financial condition, and audit opinion do not influence auditor switching.
THE OPTIMIZATION STRATEGY OF FISHERY WASTE IN SUMENEP REGENCY AS A VALUE-ADDED PRODUCT BASED ON THE CIRCULAR ECONOMY Arifin, Alvin; Al Aziz, Moh. Sofwan Kastir; Liahmad, Liahmad; Wahyuningtias, Novi; Tsawaba, Naila
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6467

Abstract

The fisheries sector in Sumenep Regency plays a vital role in food security and the local economy, but generates substantial waste, including fish heads, bones, viscera, and skins. Most of these residues are discarded into the sea or landfills, creating environmental burdens and economic losses. This study aims to formulate a strategy for optimizing fishery waste based on circular economy principles using a sequential explanatory mixed-methods approach. The quantitative phase employed multiple linear regression to examine the effects of business duration, technology, and average catch on waste utilization. Results indicate that technology significantly influences utilization (p < 0.01), whereas business duration and catch volume are not significant. The qualitative phase, involving in-depth interviews and focus group discussions, reinforced these findings by revealing that limited access to simple processing technologies, weak market linkages, and inadequate regulations remain the main obstacles. Nevertheless, respondents recognized the potential of fish waste to be converted into organic fertilizer, animal feed, fish oil, and collagen. This study concludes that appropriate technology, market access, and regulatory as well as multi-stakeholder collaboration are crucial for implementing a circular economy model in Sumenep’s fisheries sector. The practical implication suggests strengthening community capacity and policy support to advance sustainable fishery waste valorization.
Co-Authors Al Aziz, Moh. Sofwan Kastir Alvin Arifin Taufiqur Rahman, Taufiqur Tsawaba, Naila Wahyuningtias, Novi