This Author published in this journals
All Journal Indonesian Journal of Business and Entrepreneurship (IJBE) JURNAL EKONOMI DAN BISNIS AIRLANGGA Jurnal IUS (Kajian Hukum dan Keadilan) Syntax Literate: Jurnal Ilmiah Indonesia JPM : Jurnal Pendidikan Matematika ADLIYA: Jurnal Hukum dan Kemanusiaan Jurnal Pengabdian Dharma Laksana Mudir : Jurnal Manajemen Pendidikan Perspektif Pendidikan dan Keguruan Infotekmesin PROJECT (Professional Journal of English Education) GAUSS: Jurnal Pendidikan Matematika Jurnal E-Komtek Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Surya Kencana Dua: Dinamika Masalah Hukum & Keadilan Jurnal PEKA (Pendidikan Matematika) Mosharafa: Jurnal Pendidikan Matematika International Journal of Health, Economics, and Social Sciences (IJHESS) International Journal of Economics, Business, and Entrepreneurship (IJEBE) Bulletin of Community Engagement Jurnal Kolaboratif Sains Media Publikasi Promosi Kesehatan Indonesia (MPPKI) Abdimas Awang Long: Jurnal Pengabdian dan Pemberdayaan Masyarakat CHARISTHEO: Jurnal Teologi dan Pendidikan Agama Kristen Journal of Trends Economics and Accounting Research Economic Reviews Journal International Journal of Economics (IJEC) KHIDMAH: Jurnal Pengabdian kepada Masyarakat HIKMATUNA: Journal for Integrative Islamic Studies Sinergi International Journal of Law Journal of Agrosociology and Sustainability Bersatu: Jurnal Pendidikan Bhinneka Tunggal Ika Sepakat : Sesi Pengabdian Kepada Masyarakat DIMASEKA Tematik Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Armada Pendidikan REGISTER JOURNAL Jurnal Manajemen Almatama UNM Journal of Technology and Vocational Jurnal Jurisprudence Outline Journal of Economic Studies Journal of Business Integration Competitive Jurnal DIMASTIK Palawa Jurnal Pengabdian Kepada Masyarakat Jurnal Kesehatan Ibnu Sina (j-kis) Paradigma: Jurnal Filsafat, Sains, Teknologi, dan Sosial Budaya Novara : Nusantara Innovation And Educational Technology
Claim Missing Document
Check
Articles

Found 1 Documents
Search
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 Agus Salim Ahmad Irham Tajhi Ahmad Sopian, Ahmad Aini, Widya Ajeng Fatmi kartini Amahoru Alfian Nur Fariq Amanda Diamontina Amin Hou Anas Arfandi Anggita Hani Nurhanis Anggraeni, RR. Dewi Anita Marwing, Anita Anjani Putri Afrianti Aprih Santoso Atmoko Nugroho Ayuning Budiati Bambang Fitrianto Basworo Ardi Pramono Benny Lim Bhanu Prakash Nunna Cannavaro, Rian Cici Handayani, Cici Daniaty, Hestining Deri Herdawan Dewi Wulandari Dewi, Ester Yunita dewi, Fitri sari Diina Maulina Dilawatil Hikmah Eddy Eddy Edward Harnjo Eka Putri Rachmawati Ema Farida Fajar Mulya Adhi Pradana Fajri, Chotamul Farida, Ema Fatimatussolihat, Siti Fauzi, Amiratul Muhsinah Felix Leonardi Ferziyansah Firmansyah, Frenza Fairuz Fita Noviyanti Frenza Fridayani Hardianti Hasbullah, Firman Hatorangan, Belly Herlansyah, Riki Heru Kurnianto Tjahjono IKA PUSPA SATRIANNY Imanuddin, Iman Indriani, Iin Irman Ramdhan Fauzi Ismaidar I, Ismaidar Jamiludin, Moh. Fauzi KEMAL BIMA NUGRAHA, ACHMAD Khaeroman Kirana, Khalida Kristian, Budi Kurniasih, Cicih Lela Nurlela Lestari, Nurcholif Diah Sri M. Khalid Fredy Saputra Meikol Benned Monica Fortunata Mudji Prasetiyo Muhamad Iqbal Muhamad Iqbal Muhammad Ardi Muhammad Samin, Saproni Muis, Muhamad Ibnu Syukur Musbikhin Nafidatun Nikmah Naib Naufal Farhan Hidayatullah Nessa Riyadi Nisa, Zahratun Noviarianto, Noviarianto Novriana Amran, Gita Numa, Alya Mahirotun Nunna, Bhanu Prakash Nur Syamsi Norma Lalla Nurhidayati Nuryakin, Nuryakin Pramana, Budi Wahyu Agung Pramesti, Silvia Pratito, Dwi Widi Priyantoro, Cici Randi Pratama Murtikusuma Ratih Amelia, Ratih Riau, Dwi Putranto Rico Cahyono RINI INDAHWATI Sairin Sanjaya, Endang Sarian, Hazen Mellai Xyza Saskia Satria Eureka Nurseskasatmata Sekar Ayu Rahmayani Setiawan, Toto’ Bara Sri Aprianti Tarigan Sri Purwati Sugeng Rianto Sugeng Riyanto SUGIYANTO Suhendra Anjar Dinata Sukarna , Timotius Sulistio Nugroho, Gandung SURYA NINGRUM, APSARI Suryawadana, Edy Suryawardana, Edy Teguh Rizki Saputra Theng, Bestadrian Prawiro Tina Kunti Anggraeni Titis Handayani Tri Ramadhani Tri Ramdani , Friki Tri Widyawati Turnya Tyofyan, Gigih Tegar Victor Gayuh Utomo Wahyu Ari Putranto Wahyu Wicaksono, Filipus Wardana, Hafiq Wardianto, Irwan Waruwu, Jhonatan Aditia Wendy Asswan Cahyadi Widyakto, Adhi Wijaya, Elyzabeth Wulan Sari, Wulan Yahmun Yuliana Yuliana Zefri Ansari Zulfa Almira Zulfitra