The Accounting Journal of Binaniaga
Vol 6, No 2 (2021): December 2021

AUDITOR SWITCHING: CHANGES IN MANAGEMENT, AUDIT TENURE, AND SIZE OF KAP

Auliffi Ermian Challen (Universitas Yarsi)
Muhammad <br> Faisal (Universitas Yarsi)
Putri Eva Sari (Universitas Yarsi)

Article Info

Publish Date
31 Dec 2021

Abstract

Penelitian bertujuan untuk melakukan pengujian atas pengaruh pergantian manajemen, audit tenure, dan ukuran KAP terhadap auditor switching. Populasi dalam penelitian ini yakni perusahaan industri barang konsumsi yang tercatat di Bursa Efek Indonesia tahun 2015-2019. Teknik pengambilan sampel yakni purposive sampling dan didapat sampel sebanyak 31 perusahaan. Metode analisis yang digunakan adalah regresi logistik. Hasil penelitian membuktikan bahwa pergantian manajemen berpengaruh negatif terhadap auditor switching, audit tenure berpengaruh negatif terhadap auditor switching, dan ukuran KAP berpengaruh negatif terhadap auditor switching.

Copyrights © 2021




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
The Accounting Journal of Binaniaga
Website

Abbrev

Accounting

Publisher

STIE Binaniaga

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

The Accounting Journal of Binaniaga (Acc. J. Binaniaga) is an international peer-reviewed and open access journal that focuses on the fields of management fields such as Office Management, Production Management, Marketing Management, Financial Management, Personnel Management, Strategy Management ...