AUDITOR SWITCHING PADA SEKTOR PERBANKAN DI BURSA EFEK INDONESIA

Authors

  • Sri Darma Setya Dewi Universitas Mahasaraswati Denpasar
  • Ni Nyoman Ayu Suryandari Universitas Mahasaraswati Denpasar
  • Anak Agung Putu Gde Bagus Arie Susandya Universitas Mahasaraswati Denpasar

Keywords:

Management Changes, Financial Distress, The Size of Public Accountant Firm, The Percentage Change in ROA, Size of Client Companies

Abstract

This research was aimed to examine and find the influence of management turnover, financial
distress, the size of public accounting firm, the changes percentage of ROA (Return of Assets) and the
size of client company towards banking companies listed in Indonesia Stock Exchange period 2017 -
2019 empirically. The sample selection of this research is using purposive sampling. A total of 40
finance company are used as sample. Data analysis technique used for this study is logistic regression
analysis and processed by SPSS application program for windows. The result of this study indicate
that the size of public accounting firm has negative effect of auditor switching. Meanwhile,
management turnover, financial distress, the changes percentage of ROA and size of client company
do not affecting auditor switching

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Published

2021-02-28

Issue

Vol. 3 No. 1 (2021): Kumpulan Hasil Riset Mahsiswa Akuntansi (KHARISMA)

Section

Articles