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All Journal JURNAL AKUNTANSI DAN AUDITING JURNAL ILMU MANAJEMEN DAN BISNIS Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal Pendidikan Akuntansi dan Keuangan Nusantara Science and Technology Proceedings Akuntansi dan Teknologi Informasi INVOICE : JURNAL ILMU AKUNTANSI Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Apssai Accounting Review (ApAR) SENTRI: Jurnal Riset Ilmiah Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Riset Ilmiah
Agus Widarsono
Universitas Pendidikan Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY)

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ANALYSIS OF FINANCIAL FACTORS AND NON-FINANCIAL FACTORS AFFECTING AUDITOR SWITCHING Sofia, Khalida; Nur Apandi, R Nelly; Widarsono, Agus
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 1 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i1.33165

Abstract

This study aims to determine the effect of monetary and non-monetary components on voluntary auditor turnover. Management, board, and audit committee quality are examples of non-financial impacts. Factors such as business growth, financial problems, profitability, and liquidity are included in the assessment of financial elements. Auditors can be replaced by law or voluntarily. Quantitative methods are used in this research. Specifically, this study will investigate manufacturing companies in the food and beverage industry during the period 2018-2022. Random selection of 14 companies is used as a sample method. The data analysis method used is logistic regression analysis. The results showed that the factors of management quality, board of commissioners, and audit committee did not have a significant impact on the auditor's decision to voluntarily resign. Financial crisis, profitability, and liquidity have no positive impact on voluntary auditor turnover. However, company growth has an influence on voluntary auditor turnover.
ANALYSIS OF FINANCIAL FACTORS AND NON-FINANCIAL FACTORS AFFECTING AUDITOR SWITCHING Sofia, Khalida; Nur Apandi, R Nelly; Widarsono, Agus
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 6 No. 1 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i1.33165

Abstract

This study aims to determine the effect of monetary and non-monetary components on voluntary auditor turnover. Management, board, and audit committee quality are examples of non-financial impacts. Factors such as business growth, financial problems, profitability, and liquidity are included in the assessment of financial elements. Auditors can be replaced by law or voluntarily. Quantitative methods are used in this research. Specifically, this study will investigate manufacturing companies in the food and beverage industry during the period 2018-2022. Random selection of 14 companies is used as a sample method. The data analysis method used is logistic regression analysis. The results showed that the factors of management quality, board of commissioners, and audit committee did not have a significant impact on the auditor's decision to voluntarily resign. Financial crisis, profitability, and liquidity have no positive impact on voluntary auditor turnover. However, company growth has an influence on voluntary auditor turnover.
Co-Authors Abdullah, Sulthan Yusuf Adhi Saputra, Rian Amalia, Nadya Rizki Apandi, R. Nelly Endarty, Kharisma Fasya, Zulfan Fitri Nurlaela Fitriana, Lina Ida Farida Adi Prawira Illa Susilawati Iqbal Nikmatullah, Mohamad Iswari, Yuni Kustiawan, Memen Lita Natalia Lita Natalia Madani, Lutfi Maula Tundiati Istiqomah Mulyana, Dendi Nadya Rizki Amalia Nasim, Arim Nisa, Dilla Fadillatun Nur Apandi, R Nelly Oktarina, Mery Putri Hadiyanti, Cantika Rachmatika, Tika Rahayu, Hafizha Fathin Rozmita Dewi Yuniarti, Rozmita Dewi Sofia, Khalida Syah Putra, Norman Widaningsih, Mimin Zulfan Fasya Zulfikar, Faris