JASS (Journal of Accounting for Sustainable Society)
Vol 4 No 01 (2022): JASS Edisi Juni 2022

ANALYSIS OF FACTORS AFFECTING AUDITOR SWITCHING (CASE STUDY ON MANUFACTURING COMPANIES LISTED ON THE MALAYSIA EXCHANGE FOR THE PERIOD OF 2019 AND 2020)

Rizka Fitri Nuraini (Stiesa)
Icih Icih (STIE Sutaatmadja)

Article Info

Publish Date
11 Jan 2023

Abstract

The purpose of this study is to determine the effect of audit quality, firm size, and audit fees on auditor switching in manufacturing companies listed on the Malaysian Stock Exchange. The analysis used in this study is logistic regression analysis with a sampling technique that is purposive sampling. With this technique, 92 samples were obtained with audit quality results having a significant effect on auditor switching, while firm size and audit fee variables had no significant effect on auditor switching.

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Journal Info
JASS (Journal of Accounting for Sustainable Society)
Website

Abbrev

jass

Publisher

Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Subject

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

Description

Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ilmu akuntansi. 2) Menjadi media dokumentasi pemikiran yang berbasis pada ilmu akuntansi. 3) Menjadi media yang akan menunjang pengembangan ...