Pengaruh Management Change, Pertumbuhan Perusahaan, dan Reputasi Auditor terhadap Auditor Switching

Khalid Permana (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)
Mia Angelina Setiawan (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)

Jurnal Eksplorasi Akuntansi (JEA)
Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)

This research aimed to examine the effect of management change, company growth, and auditor reputation on auditor switching. The population in this research are all consumer non cyclical companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used the purposive sampling. Total sampel are 305 companies. The statistical method used logistic regression analysis. The result showed that management change, company growth, and auditor reputation had no influence on auditor switching in consumer non cyclical companies listed on the Indonesia Stock Exchange in 2017-2021.