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p-Index From 2020 - 2025
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All Journal Al-Kharaj: Journal of Islamic Economic and Business Manajemen Kreatif Jurnal
Pramana Putra
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of Audit Opinion, Profitability, and Auditor Reputation on Auditor Switching: A Case Study of Transportation and Logistics Companies Listed on the Indonesia Stock Exchange (2019–2024) Pramana Putra; Ajeng Luthfiyatul Farida
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i2.7457

Abstract

This study investigates the influence of audit opinion, profitability, and auditor reputation on auditor switching in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2024. Using a quantitative approach and binary logistic regression analysis, the research analyzes 132 firm-year observations obtained through purposive sampling. Audit opinion is measured based on whether a company receives a modified or unqualified opinion, profitability is assessed using Net Profit Margin (NPM), and auditor reputation is determined by affiliation with Big Four audit firms. The results indicate that audit opinion significantly influences auditor switching, whereas profitability and auditor reputation do not show a statistically significant impact. The findings support agency theory, which suggests that companies may change auditors following unfavorable opinions to minimize external scrutiny and restore investor confidence. The absence of influence from profitability and auditor reputation highlights that audit switching decisions in this sector are more reactive to audit outcomes than financial performance or branding considerations. This study contributes to the auditing literature by confirming the role of audit opinion in corporate governance and offering practical implications for regulators and stakeholders in monitoring audit quality and transparency within Indonesia’s logistics sector. Keywords: Audit Opinion, Auditor Reputation, Agency Theory, Logistic Regression
Pengaruh ROA, CR, dan DER terhadap PBV Pada Sektor Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020 Pramana Putra; Eka Purnama Sari
Manajemen Kreatif Jurnal Vol. 1 No. 4 (2023): November: Manajemen Kreatif Jurnal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/makreju.v1i4.2167

Abstract

Firm value is the level of success of managers in managing company resources entrusted to them which is often associated with stock prices. This study aims to examine and analyze the effect of ROA, CR, and DER on PBV in food and beverage companies listed on the Indonesia Stock Exchange. The type of research used in this research is quantitative research with a descriptive approach. The samples used in this study amounted to 20 which were taken using purposive sampling method. ROA has no effect on PBV for food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2020 period, CR has no effect on PBV for food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2020 period. DER has no effect on the PBV of food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2020 period. ROA, CR AND DER have no effect on the PBV of food and beverage companies listed on the Indonesia Stock Exchange for the period 2018-2020
Co-Authors Ajeng Luthfiyatul Farida Eka Purnama Sari