Journal of Research in Social Science and Humanities
Vol 5, No 3 (2025)

Factors Affecting Auditor Rotation In Transportation Subsector Service Companies Listed On The Indonesia Stock Exchange

Widarti, Widarti (Unknown)
Veronica, Aries (Unknown)
Kinanti, Arin Dia (Unknown)

Article Info

Publish Date
16 Aug 2025

Abstract

This study aims to analyze the effect of Public Accounting Firm (PAF) size, audit opinion, and financial distress on auditor switching in transportation service companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. The research method used is a quantitative approach with logistic regression analysis. The research sample consists of 27 transportation service companies selected through purposive sampling. The results show that simultaneously, PAF size, audit opinion, and financial distress significantly affect auditor switching. However, partially, these three variables do not have a significant effect on auditor switching.

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Journal Info
Journal of Research in Social Science and Humanities
Website

Abbrev

jrssh

Publisher

UK Institute

Subject

Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

Description

Journal Research of social science and Humanities is a peer-reviewed, international, and intercultural journal. It promotes interdisciplinary research with a primary focus on original research or reviews in humanities and social sciences. Articles are welcome in the following seven sections: ...