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Journal : Economic Reviews Journal

Faktor-Faktor yang Mempengaruhi Opini Audit, Kesulitan Keuangan, Biaya Profesional dan Ukuran Perusahaan Klien Terhadap Pergantian Audit dalam Industri Properti dan Real Estat Monica Fortunata; Susanto
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.518

Abstract

Auditor Switching is expected to enhance the quality of auditor independence, thereby ensuring that audit outcomes are free from subjectivity. Previous research analyzing factors influencing Auditor Switching has yielded various results, prompting a need for reexamination. This study is designed to analyze the relationships between Audit Opinion, Financial Distress, Professional Services, Client Company Size and Auditor Switching within the Property and Real Estate Industry. The relationships among variables are explained using agency theory. The study employs quantitative data sourced from the real estate industry, specifically annual reports filed with the Indonesia Stock Exchange between 2019 and 2023, as well as official company websites. Purposive sampling method was utilized to select 185 samples from the population. Based on logistic regression analysis conducted using SPSS version 27, it can be concluded that Audit Opinion effect significantly positive to Auditor Switching, whereas Financial Distress, Professional Fees and Client Company Size do not influence Auditor Switching.
Co-Authors Abi Suwito Adi Ahmad Irham Tajhi Ahmad Zain Sarnoto Aini, Widya Ajeng Fatmi kartini Amahoru Alfian Nur Fariq Amanda Diamontina Amin Hou Anas Arfandi Anggita Hani Nurhanis Anjani Putri Afrianti Aprih Santoso Bambang Fitrianto Benny Lim Cici Handayani, Cici Dadang Suhardi Daniaty, Hestining Deri Herdawan Dewi Wulandari Dewi, Ester Yunita dewi, Fitri sari Dian Kurniati Didik Sugeng Pambudi Diina Maulina Dilawatil Hikmah Eddy Edward Harnjo Evi Takrimatul Ailiyyah Fajri, Chotamul Fatimatussolihat, Siti Fauzi, Amiratul Muhsinah Felix Leonardi Firmansyah, Frenza Fairuz Fita Noviyanti Frenza Fridayani Halim Dwi Putra Hardianti Hasbullah, Firman Heru Kurnianto Tjahjono IKA PUSPA SATRIANNY Indriani, Iin Irman Ramdhan Fauzi Ismaidar I, Ismaidar Jamiludin, Moh. Fauzi KEMAL BIMA NUGRAHA, ACHMAD Khaeroman Kirana, Khalida Lela Nurlela Lestari, Nurcholif Diah Sri Luckhy Natalia Anastasye Lotte M. Khalid Fredy Saputra Meikol Benned Misnanto Misnanto, Misnanto Mohamad Fatekurohman Monica Fortunata Mudji Prasetiyo Muhamad Iqbal Muhammad Ardi Muhammad Samin, Saproni Musbikhin Nafidatun Nikmah Naib Naufal Farhan Hidayatullah Nessa Riyadi Nisa, Zahratun Noviarianto, Noviarianto Numa, Alya Mahirotun Nunna, Bhanu Prakash Nur Syamsi Norma Lalla Nurhidayati Nuryakin, Nuryakin Pramana, Budi Wahyu Agung Pratito, Dwi Widi Randi Pratama Murtikusuma Ratih Amelia Restri Ayu Prabandari Rico Cahyono RINI INDAHWATI Sairin Sarian, Hazen Mellai Xyza Saskia Satria Eureka Nurseskasatmata Sekar Ayu Rahmayani Setiawan, Toto’ Bara SILVIA EKASARI Sri Aprianti Tarigan Sri Hartono, Sri Sri Purwati Sudarman Sugeng Rianto SUGIYANTO Sukarna , Timotius SURYA NINGRUM, APSARI Suryawadana, Edy Taridi, Taridi Teguh Rizki Saputra Theng, Bestadrian Prawiro Tina Kunti Anggraeni Tri Mei Lisnawati Tri Ramadhani Tri Widyawati Tyofyan, Gigih Tegar Wahyu Ari Putranto Wardana, Hafiq Wardianto, Irwan Widyakto, Adhi Wijaya, Elyzabeth Wijianto Wijianto Wulan Sari, Wulan Yahmun Yuliana Yuliana Zefri Ansari Zulfa Almira Zulfitra