Enrichment : Journal of Management
Vol. 14 No. 4 (2024): October: Management Science And Field

The influence of audit opinion, audit delay, kap size, client company size, and financial distress on auditor switching

Sasmita, Annri (Unknown)
Trisnawati, Rina (Unknown)

Article Info

Publish Date
26 Oct 2024

Abstract

This study aims to analyze the impact of audit opinion, audit delay, firm size, the scope of Public Accounting Firms (KAP), and financial distress on auditor changes in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. To test the proposed hypotheses, secondary data from the companies' annual reports were analyzed using quantitative methods and logistic regression. The results indicate that financial distress, audit opinion, and KAP size do not affect auditor switching, whereas company size and audit delay significantly influence auditor changes

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Journal Info
Enrichment : Journal of Management
Website

Abbrev

enrichment

Publisher

Institute of Computer Science

Subject

Economics, Econometrics & Finance

Description

The Enrichment : Journal of Management offers wide ranging and widespread analysis of all surfaces of management and science. Published two times per year, it delivers a emphasis for universal proficiency in the vital methods, techniques and areas of research; presents a opportunity for its readers ...