Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
I Gusti Ayu Putri Alansari
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
OPINI AUDIT GOING CONCERN SEBAGAI PEMODERASI PENGARUH PERTUMBUHAN PERUSAHAAN DAN PERGANTIAN MANAJEMEN PADA AUDITOR SWITCHING I Gusti Ayu Putri Alansari; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 15 No 2 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Auditor switching have a definition the alternation public accountant that carried out by an entity. There are two underlying reasons, lack of regulation of related parties (in this case is the decision of finance ministers) or the policy of entity concerned (voluntary). Obviously there is a fundamental cause the alternation of the public accountant or the firm voluntarily in an entity so this research aimed to analyze whether the going concern audit opinion can be a moderating influence firm growth and management changes on auditor switching. Entities at financial sector listed in Indonesia Stock Exchange (BEI) of 2010-2013 became the object of this research. Sampling technique based on criteria and obtained 84 observations. Researcher used analysis techniques such as logistic regression. The results is firm growth in a positive and significant influence on auditor switching. However, management changes does not affect on auditor switching. Going concern audit opinion was able to significantly weaken the influence of the firm growth on auditor switching, but are not able to affect management changes on auditor switching.
Co-Authors Dewa Nyoman Badera