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description Research paper public Trisakti School of Management

FAKTOR–FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFATAR DI BURSA EFEK INDONESIA TAHUN 2016-2018

Elvira Vania Amanda, Ricky A. Mulyana
Published 31 August 2020

Abstract

The purpose of this research is to identify the effect of the reputation of the public accounting firm, financial distress, management change, previous audit opinion, profitability, client company size and client company growth on auditor switching on manufacturing companies listed in Indonesia Stock Exchange. The populations used in this reseacrh were manufacturing company listed in Indonesia Stock Exchange during period of 2016 to 2018. Sample selection using the purposive sampling method. There were 42 companies that meet the criteria as a sample so total data used is 126 data. The data analysis methods used in this research were logistic regression . The results showed that the reputation of the public accounting firm, financial distress, management change, previous audit opinion, profitability, client company size and client company growth have no effect on auditor switching.

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