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All Journal GoodWill Journal of Economics, Management, and Accounting
Tenripada
Department of Accounting, Tadulako University
Economics, Econometrics & Finance

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The Effect of Management Changes, Audit Fees, and Return on Assets Percentage Changes on Auditor Switching: A Study of Banking Companies Listed on the Indonesia Stock Exchange (2018–2024) Rifka Khairunnisa; Abdul Pattawe; Tenripada
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/rtng1h12

Abstract

This study investigates the effect of management changes, audit fees, and percentage changes in return on assets (ROA) on auditor switching in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2024 period. Auditor switching is a strategic decision that may be influenced by both internal corporate factors and regulatory requirements. Using a quantitative verification approach, the study analyzes 70 firm-year observations selected through purposive sampling. Logistic regression analysis was employed to examine whether the three independent variables significantly affect the likelihood of voluntary auditor switching. The empirical results show that management changes, audit fees, and ROA percentage changes do not have a statistically significant effect on auditor switching. These findings indicate that internal managerial or financial fluctuations are not sufficient reasons for banking companies to replace their auditors. The tendency of the banking sector to maintain auditor continuity is closely associated with strict regulations, long-term audit engagement practices, and the industry’s need to uphold credibility, transparency, and stakeholder trust. This study contributes to existing literature by providing evidence that factors influencing auditor switching may be industry-specific, particularly in regulated sectors such as banking. Future research is recommended to incorporate additional variables such as audit tenure, auditor reputation, ownership structure, corporate governance, and financial distress, as well as to compare auditor switching behavior across multiple industries or jurisdictions.
The Effect of Accounting Information Systems and Work Environment on Employee Performance at the Department of Marine and Fisheries of Central SulawesiProvince in Palu City Ananda Aulia; Muliati; Tenripada; Mustamin
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/aba1a639

Abstract

This study examines the effect of Accounting Information Systems (AIS) and the Work Environment on Employee Performance at the Department of Marine and Fisheries of Central Sulawesi Province in Palu City. The research aims to determine whether AIS and the Work Environment, both individually and simultaneously, contribute to variations in employee performance within a public-sector organization. A quantitative approach was employed using a survey method, and data were collected through structured questionnaires distributed to 40 employees selected using purposive sampling. The instrument passed validity and reliability tests, and the data were analyzed using multiple linear regression supported by classical assumption testing. The results reveal that AIS and the Work Environment simultaneously have a significant influence on Employee Performance, indicating that both factors together play a meaningful role in improving performance. However, partial testing shows that AIS has a strong and significant effect on employee performance, demonstrating its essential role in enhancing accuracy, efficiency, and decision-making quality in government operations. Conversely, the Work Environment does not have a significant partial effect, suggesting that existing environmental conditions—although generally conducive—are not sufficiently influential to generate measurable performance changes. These findings highlight the strategic importance of strengthening information system quality and employee capability in system utilization, while improvements to the work environment may require broader structural adjustments to produce significant outcomes.
Co-Authors Abdul Pattawe Ananda Aulia Muliati Mustamin Rifka Khairunnisa