East Asian Journal of Multidisciplinary Research (EAJMR)
Vol. 3 No. 8 (2024): August 2024

The Influence of Regulation, Audit Delay, Audit Fees, and Firm Size on Auditor Switching in Transportation and Logistics Entities Listed on The Idx from 2018 to 2022

Susanti, Gusti Ayu Puji (Unknown)
Fitriyah, Nur (Unknown)

Article Info

Publish Date
29 Aug 2024

Abstract

This study aims to demonstrate the impact of regulations, audit delay, audit fees, and firm size on auditor switching. The subjects of this observation are transportation and logistics entities listed on the Indonesia Stock Exchange during the period 2018-2022. The sampling method used is purposive sampling, resulting in 55 observation samples. The analysis in this study employs logistic regression analysis. The tool used is Eviews version 13. The results of the study prove that the variables of regulation, audit delay, audit fees, and firm size do not influence auditor turnover individually. However, when tested together, these variables collectively influence auditor turnover with a percentage of 31.6%, while the remaining 68.4% is explained by variables other than those observed.

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Journal Info
East Asian Journal of Multidisciplinary Research (EAJMR)
Website

Abbrev

eajmr

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

Description

East Asian Journal of Multidisciplinary Research (EAJMR) is a scientific multidisciplinary research journal published by Yayasan Pendidikan Penelitian Pengabdian Algero. The aim of this journal publication is to disseminate the research results, conceptual thoughts, improved research methodologies ...