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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Hardjo, Dany Mahendra
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Economics, Econometrics & Finance

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Determinan terhadap Keputusan Pergantian Kantor Akuntan Publik Pada Perusahaan Manufaktur di Indonesia Tahun 2020-2024 Hardjo, Dany Mahendra; Badjuri, Achmad
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 13 No 1 (2026): JABK : Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v13i1.1031

Abstract

The purpose of this study is to analyze the effect of management turnover, public accounting firm size, audit opinion, audit fee, and financial distress on auditor turnover. The sample used in this study was 285 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The analysis technique used in this study was logistic regression, and the results showed that company size has a significant positive effect on audit firm turnover (H1 is accepted), management turnover has a positive effect on audit firm turnover, but it is not significant, audit firm size has a significant positive effect on audit firm turnover, audit opinion has a positive effect on audit firm turnover but it is not significant, audit fees have a positive effect on audit firm turnover but it is not significant, financial distress has a positive effect on audit firm turnover but it is not significant
Co-Authors Achmad Badjuri