Jurnal Eksplorasi Akuntansi (JEA)
Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)

Pengaruh Opini Audit, Pertumbuhan Perusahaan, Profitabilitas dan Kompleksitas Perusahaan terhadap Auditor Switching

Yanti, Novellia Hendri (Unknown)
Setiawan, Mia Angelina (Unknown)

Article Info

Publish Date
23 Feb 2025

Abstract

This research aims to determine the effect of audit opinion, company growth, profitability and the company complexity on auditor switching. The population in this study are financial companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021. The research sample was determined using the purposive sampling method with a total sample of 36 companies. The data used is secondary data from the official website of finance companies. The analytical method used is logistic regression with SPSS. The of this study showed that audit opinion, company growth, profitability and the company complexity doesn’t affect the auditor switching.

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Journal Info
Jurnal Eksplorasi Akuntansi (JEA)
Website

Abbrev

jea

Publisher

Universitas Negeri Padang

Subject

Economics, Econometrics & Finance

Description

Jurnal Eksplorasi Akuntansi (JEA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari skripsi mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP). Jurnal ini dikelola oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP), dan terbit 4x ...