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All Journal East Asian Journal of Multidisciplinary Research (EAJMR)
Susanti, Gusti Ayu Puji
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

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The Influence of Regulation, Audit Delay, Audit Fees, and Firm Size on Auditor Switching in Transportation and Logistics Entities Listed on The Idx from 2018 to 2022 Susanti, Gusti Ayu Puji; Fitriyah, Nur
East Asian Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i8.10330

Abstract

This study aims to demonstrate the impact of regulations, audit delay, audit fees, and firm size on auditor switching. The subjects of this observation are transportation and logistics entities listed on the Indonesia Stock Exchange during the period 2018-2022. The sampling method used is purposive sampling, resulting in 55 observation samples. The analysis in this study employs logistic regression analysis. The tool used is Eviews version 13. The results of the study prove that the variables of regulation, audit delay, audit fees, and firm size do not influence auditor turnover individually. However, when tested together, these variables collectively influence auditor turnover with a percentage of 31.6%, while the remaining 68.4% is explained by variables other than those observed.
Co-Authors FITRIYAH, NUR