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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Rahayu Surya Bakar
Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang
Economics, Econometrics & Finance

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Pengaruh Audit Tenure, Komite Audit, dan Audit Delay terhadap Auditor Switching Rahayu Surya Bakar; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.693

Abstract

This research aimed to examine the effect of audit tenure, audit committee, and audit delay on auditor switching. The population in this research are all infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange in 2016-2021. The sampling technique used the purposive sampling. Total sample are 108 companies. The statistical method used logistic regression analysis. The result showed that audit tenure, audit committee and audit delay had no influence on auditor switching in infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange in 2016-2021.
Co-Authors Efrizal Syofyan