Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management
Liahmad, Liahmad
Unknown Affiliation
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.
Co-Authors Taufiqur Rahman, Taufiqur