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All Journal Jurnal Penelitian Ekonomi Manajemen dan Bisnis Reviu Akuntansi, Keuangan, dan Sistem Informasi Jurnal Bina Desa
Muhammad Fauzan Ramadhan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Reviu Akuntansi, Keuangan, dan Sistem Informasi

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Pengaruh Ukuran Kantor Akuntan Publik, Profitabilitas, Dan Leverage Terhadap Pergantian Auditor Muhammad Fauzan Ramadhan; Fachriyah, Nurul
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.2.169

Abstract

Abstract: This study aims to determine the effect of the size of a public accounting firm, company profitability, and the level of leverage in a company on auditor switching which is proxied by a dummy variable. The object of this study is a state-owned company listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. Determination of the sample was determined by using purposive sampling method in order to obtain 60 research samples. This study uses an analytical method, namely logistic regression analysis with the help of the IBM SPSS 25 application. The results show that public accountant firm size has a positive effect on auditor switching, profitability has a positive effect on auditor switching, and leverage has a negative effect on auditor switching.
Co-Authors Ayu Wulansari Pramita Dhia Alya Shoffa Eva Banowati Lina Adi Wijayanti Muhammad Fitrah Fuzan Nurul Fachriyah Rafi Ilhamdi Almasyuri Nurdiansyah Rizky Aditya Aulia Sriyanto Sriyanto