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All Journal JMM (Jurnal Masyarakat Mandiri) Gorontalo Accounting Journal IJoASER (International Journal on Advanced Science, Education, and Religion) Aksara: Jurnal Ilmu Pendidikan Nonformal Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Al-Buhuts (e-journal) Jurnal Al-Qiyam Jurnal Tana Mana Jurnal Ilmiah Cano Ekonomos
Sri Yunawati
Universitas Pasir Pengaraian
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Tana Mana

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The Determinant Factors of Auditor Switch (Empirical studies to Companies listed on Indonesian Stock Exchange) Sri Yunawati; Zulkarnain Zulkarnain
International Journal on Advanced Science, Education, and Religion Vol 2 No 2 (2019)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.757 KB) | DOI: 10.33648/ijoaser.v2i2.31

Abstract

In Indonesian, regulation about change auditor subsit on regulation of finance minister of Republic Indonesia Number 17/PMK.01/2008 article 3rd, requires the audit public services for financial reports of an entity by public accountant office branch maximum for 6 (six) book years in a row and a auditor maximum 3 (three) book years in a row. This study did in manufacturing companies listed in Indonesian Stock Exchange (IDX’s) on 2018. The aim of this research is to find major determinants of auditor switch among companies listed onIndonesian Stock Exchange. The research used statistic wald test at level significancy is 5%, the presents that change of management, firm size, , Public Accountant Office Branch Size, and fees audit thatt there is no affect significant impact on the auditor switching in manufacturing companies who listed at Indonesian Stock Exchange (IDX’s)
Co-Authors Aprizal Nofrianty Nofrianty Nur Hayati Nurhayati Nurhayati Zulkarnain Zulkarnain