Auditor Switching dan Faktor-Faktor yang Mempengaruhinya
Keywords:
Auditor switching, return on asset growth, financial distress, timeliness of audit reporting, going concern audit opinion, KAP sizeAbstract
Auditor switching is a change of public accounting firm or auditor conducted by a company caused by resignation or dismissal of the auditor by a client company in order to obtain better quality services. This study aims to examine the effect of return on assets growth, financial distress, timeliness of audit reporting, going concern audit opinion and KAP size on auditor switching. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2018 period. By using purposive sampling in the selection of samples, as many as 87 companies were obtained as research samples, so that the total sample size with a study period of 3 years was 261 companies. The data analysis technique used in this study is logistic regression analysis. The results showed that financial distress has a positive effect on auditor switching. While the return on assets growth, timeliness of audit reporting, going concern audit opinion and KAP size has no effect on auditor switching
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