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All Journal ACCRUALS (Accounting Research Journal of Sutaatmadja)
Almer Reyhan Islam
Universitas Widyatama
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE EFFECT OF MANAGEMENT CHANGE, AUDIT OPINION, COMPANY SIZE, FINANCIAL DISTRESS AND AUDITOR REPUTATION ON AUDITOR SWITCHING Ahmad Zakie Mubarrok; Almer Reyhan Islam
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 02 (2020): Accruals Edisi September 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v4i02.601

Abstract

This study aims to empirically prove the effect of management change, audit opinion, company size, financial distress and auditor reputation on auditor switching. This research was conducted on manufacturing companies that have been listed in Indonesian Stock Exchange from 2016 – 2018. There were 109 companies collected for observation in which they were taken by the method of purposive sampling. An analytical technique employed is logistic regression analysis. The results of hypothesis testing in this research indicate that management change, audit opinion, financial distress and auditor reputation affects the auditor switching. Meanwhile variabel of company size affect auditor switching, but in positive effect
Co-Authors Ahmad Zakie Mubarrok