Khalid Permana
Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang

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Pengaruh Management Change, Pertumbuhan Perusahaan, dan Reputasi Auditor terhadap Auditor Switching Khalid Permana; Mia Angelina Setiawan
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.v5i4.1197

Abstract

This research aimed to examine the effect of management change, company growth, and auditor reputation on auditor switching. The population in this research are all consumer non cyclical companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used the purposive sampling. Total sampel are 305 companies. The statistical method used logistic regression analysis. The result showed that management change, company growth, and auditor reputation had no influence on auditor switching in consumer non cyclical companies listed on the Indonesia Stock Exchange in 2017-2021.