Open AccessDETERMINAN AUDITOR SWITCHING PADA PERUSAHAAN FINANCE YANG TERDAFTAR DI BEI
Author(s) -
Windarti Windarti,
Amir Hasan,
Vera Oktari
Publication year - 2020
Publication title -
current
Language(s) - English
Resource type - Journals
eISSN - 2721-2416
pISSN - 2721-1819
DOI - 10.31258/jc.1.1.89-105
Subject(s) - accounting , stock exchange , nonprobability sampling , audit , business , auditor's report , sample (material) , financial distress , logistic regression , going concern , finance , financial system , statistics , population , chemistry , demography , mathematics , chromatography , sociology
This study aims to examine the factors that determine the change of auditors in finance companies. Companiy growth, audit delay, firm size, managerial ownership, change in management, financial distress, KAP size, and audit opinion used to determine auditor switching. The sample used in this study consisted of 11 samples of finance companies listed on the Indonesian Stock Exchange during 2013-2017. The sample in this study used purposive sampling method. Data analysis method uses logistic regression analysis using SPSS version 23.0. The result shows company's growth, audit delay, company size, management financial distress have effect on switching Auditors while audit opinion,KAP size and managerial ownership has no effect on auditor switching.