Trends in Applied Sciences, Social Sciences, and Education
Vol. 2 No. 2 (2024): Desember

Pengaruh Ukuran Perusahaan, Pergantian Manajemen, Ukuran Kantor Akuntan Publik, dan Opini Audit Terhadap Auditor Switching

Arif, Rachmat (Unknown)
Meidiyustiani, Rinny (Unknown)

Article Info

Publish Date
31 Dec 2024

Abstract

The purpose of this research to analyze the effect of company size, management change, KAP size, and audit opinion on auditor switching. The population in this research are banking sub sector companies listed on the Indonesia Stock Exchange in 2017-2021. The method of determining sample in this research used purposive sampling method and produces 45 companies. The analytical method used in this research is logistic regression analysis. The results of the tests in this research prove that the audit opinion has an significant effect on auditor switching. Meanwhile, company size, management change, and KAP size have not significant effect on auditor switching.

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Journal Info
Trends in Applied Sciences, Social Sciences, and Education
Website

Abbrev

TASE

Publisher

PT Hakhara Akademia Indonesia

Subject

Religion Agriculture, Biological Sciences & Forestry Humanities Earth & Planetary Sciences Economics, Econometrics & Finance Social Sciences

Description

Trends in Applied Sciences, Social Sciences, and Education is a scientific journal to disseminate conceptual thoughts or ideas and research results that have been achieved in the field of applied sciences, engineering, technology, and education. published by Perkumpulan Ahli Bimbingan dan Konseling ...