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All Journal Jurnal Pengabdian UntukMu NegeRI Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi Keuangan dan Bisnis
Amir Hasan
Universitas Riau
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Current : Jurnal Kajian Akuntansi dan Bisnis Terkini

 1 
DETERMINAN AUDITOR SWITCHING PADA PERUSAHAAN FINANCE YANG TERDAFTAR DI BEI Muhammad Fauzi; Amir Hasan; Vera Oktari
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 1 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (469.773 KB) | DOI: 10.31258/jc.1.1.89-105

Abstract

This study aims to examine the factors that determine the change of auditors in finance companies. Companiy growth, audit delay, firm size, managerial ownership, change in management, financial distress, KAP size, and audit opinion used to determine auditor switching. The sample used in this study consisted of 11 samples of finance companies listed on the Indonesian Stock Exchange during 2013-2017. The sample in this study used purposive sampling method. Data analysis method uses logistic regression analysis using SPSS version 23.0. The result shows company's growth, audit delay, company size, management financial distress have effect on switching Auditors while audit opinion,KAP size and managerial ownership has no effect on auditor switching.
Co-Authors Andreas Andreas Ari Andika Perdana Diko Zaki Depano Enni Savitri Gusnardi Gusnardi Kamaliah Kamaliah M. Irwan Tofani M. Rasuli Mitra Hersandy Nasrizal Nasrizal Raja Resna Oktadini RM Riadi Ronika Nainggolan Suarman Vera Oktari Yulia Efni Yundari, Yundari