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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 Aini, Widya Ali Imron Amanda Diamontina Amin Hou Anggita Hani Nurhanis Anggraeni, RR. Dewi Anita Marwing, Anita Anjani Putri Afrianti Aprih Santoso Ayuning Budiati Benny Lim Bhanu Prakash Nunna Chotamul Fajri Cici Handayani, Cici Daniaty, Hestining Deri Herdawan, Deri Deris Stiawan Dewi Wulandari Dewi, Ester Yunita Didik Iswadi, Didik Dwi Budi Santoso Eddy Ema Farida Endi Arofa Fajar Mulya Adhi Pradana Fajri, Chotamul Fauzi, Amiratul Muhsinah Felix Leonardi Firmansyah, Frenza Fairuz Frenza Fridayani Hamdany, Mohammad Azharie Hardianti Hasbullah, Firman Hermawan, Widiantoni Heru Kurnianto Tjahjono Ika Puspa Satrianny Imanuddin, Iman Indriani, Iin Irman Ramdhan Fauzi Jamiludin, Moh. Fauzi KEMAL BIMA NUGRAHA, ACHMAD Khaeroman Khuzaeni Lela Nurlela Lely Zakiah Gunsar M. Khalid Fredy Saputra Maulida, Sofia Meikol Benned Mochammad Imron Awalludin Mohd Yazid Idris Monica Fortunata Mudji Prasetiyo Muhamad Iqbal Muhamad Iqbal Mulya Adhi Pradana, Fajar Musbikhin Naib Naufal Farhan Hidayatullah Nessa Riyadi Nikmah, Nafidatun Noviarianto, Noviarianto Numa, Alya Mahirotun Nur Syamsi Norma Lalla Nurhidayati Pramadjaya, Angga Pratito, Dwi Widi Raditya Feda Rifandhana, Raditya Feda Rahmat Budiarto Rahmayani, Sekar Ayu Ratih Amelia, Ratih Riau, Dwi Putranto RINI INDAHWATI Sairin Sarian, Hazen Mellai Xyza Saskia Satria Eureka Nurseskasatmata Setiawan, Roy Setiawan, Toto’ Bara Sholekhah, Elok Faradina Isnawaty Sidabutar, Alex Onesimus Sidjabat, Sonya Sri Aprianti Tarigan Sri Purwati Sri Purwati, Sri Subarto Sugeng Rianto Sugeng Riyanto SUGIYANTO Suhendra Anjar Dinata Sukarna , Timotius SURYA NINGRUM, APSARI Suryawadana, Edy Suryawardana, Edy Syamsul Arifin, M. Agus Theng, Bestadrian Prawiro Tina Kunti Anggraeni Tri Widyawati Turnya Tyofyan, Gigih Tegar Wahyono, Bambang Angkoso Wahyu Ari Putranto Wendy Asswan Cahyadi Widyakto, Adhi Wijaya, Elyzabeth Wulan Sari, Wulan Yuliana Yuliana Yusuf Supardi Zulfitra