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All Journal Juara: Jurnal Riset Akuntansi Jurnal Proaksi
Riana Rachmawati Dewi
Fakultas Ekonomi, Universitas Islam Batik Surakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Journal : Jurnal Proaksi

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FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING TERHADAP PROPERTY DAN REAL ESTATE PERIODE 2017-2019 Tengku Suripah Rani Mutiah; Riana Rachmawati Dewi; Rosa Nikmatul Fajri
Jurnal Proaksi Vol. 8 No. 1 (2021): Januari - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i1.1666

Abstract

Abstract This study aims to determine the effect of financial distress, KAP size, management turnover, audit opinion, and firm size on auditor switching. The population in this study is the Property and Real Estate companies on the Indonesia Stock Exchange (BEI) 2017-2019. The sample was selected by purposive sampling method and got 106 companies from several criteria. The data source is secondary data from the website (www.idx.co.id). This study uses logistic regression analysis with the help of SPSS version 21 program. The results show that firm size has an effect on auditor switching, while financial distress, KAP size, management turnover, and audit opinion have no effect on auditor switching. Keywords: auditor switching, financial distress, KAP size, management turnover, audit opinion
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY Nova Hari Setyawan; Riana Rachmawati Dewi
Jurnal Proaksi Vol. 8 No. 1 (2021): Januari - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i1.1671

Abstract

This study aims to examine and analyze the effect of profitability, company size, auditor reputation and leverage in automotive and component manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2012-2019. Profitability as measured by ROA on audit delay, the effect of company size as measured by size on audit delay, the effect of auditor reputation as measured by dummy variables on audit delay, the effect of leverage as measured by DER on audit delay. The data analysis technique in this research is multiple linear regression. The sampling method was purposive sampling, with the number of samples used by 32 companies that had met the criteria for determining the sample. Based on the analysis, it can be concluded that the variables of profitability, firm size, auditor reputation and leverage partially and simultaneously have an effect on audit delay. Keywords: Profitability, Company Size, Auditor Reputation, Leverage, Audit Delay
Co-Authors Dian Pitawati Nova Hari Setyawan Rosa Nikmatul Fajri Tengku Suripah Rani Mutiah