Socio-Economic and Humanistic Aspects for Township and Industry
Vol. 1 No. 4 (2023): Socio-Economic and Humanistic Aspects for Township and Industry

Analysis of the Influence of Company Size, Audit Quality, and Financial Distress on Auditor Switching (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2016-2019)

Rusgowanto, Fransisca (Unknown)

Article Info

Publish Date
26 Dec 2023

Abstract

The purpose of this study was to obtain empirical evidence that company size, audit quality, and financial distress can affect auditor switching. The population of this study was 74 manufacturing companies listed on the Indonesia Stock Exchange for the period 2016– 2019. The sampling method used was the purposive sampling method. The number of samples that matched the research criteria were 43 manufacturing companies with a total of 172 observations. However, the analytical method used in this study is logistic regression analysis. The results of this study indicate that company size and financial distress have an effect on auditor switching. However, audit quality has no effect on auditor switching.

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Journal Info
Socio-Economic and Humanistic Aspects for Township and Industry
Website

Abbrev

sehati

Publisher

Tinta Emas Publisher

Subject

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

Description

Socio-Economic and Humanistic Aspects for Township and Industry are dedicated to fostering comprehensive research and scholarly discourse within the dynamic realms of urban development, economic intricacies, and the intricate humanistic dimensions encountered within industrial and urban landscapes. ...