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All Journal Atestasi : Jurnal Ilmiah Akuntansi
Fitria, Salsabiela Nur
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Economics, Econometrics & Finance Social Sciences

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The Role of Auditor Reputation as a Moderator of the Effect of Tax Aggressiveness and Public Ownership on Auditor switching Decisions Fitria, Salsabiela Nur; Ida Nur Aeni
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 1 (2025): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i1.1304

Abstract

Purpose: This study aims to examine tax aggressiveness and public ownership on auditor switching with auditor reputation as a moderating variable. Research Design and Methodology: The sampling technique used was purposive sampling and obtained 41 companies with a research period of 4 years so that the final amount obtained was 101 sample data. The analysis method uses logistic regression with the help of SPSS software. Findings and Discussion: The results showed that tax aggressiveness has a significant effect on auditor switching while public ownership has no significant effect on auditor switching. Auditor reputation strengthens the influence of tax aggressiveness and public ownership on auditor switching. Implications: This study contributes to the literature on auditor switching and provides practical implications for management, investors, and regulators in understanding the dynamics of auditor switching.
Co-Authors Ida Nur Aeni