Open AccessPengaruh Merger, Pergantian Manajemen, Ketidakpuasan Perusahaan, Fee Audit, dan Audit Delay pada Auditor Switching
Author(s) -
ik Dia Permatasari,
Haifah Haifah,
Nanda Widaninggar
Publication year - 2020
Publication title -
jurnal akuntansi dan manajemen keuangan/jakuma
Language(s) - English
Resource type - Journals
eISSN - 2775-3352
pISSN - 2745-3898
DOI - 10.31967/jakuma.v1i1.374
Subject(s) - business , accounting , audit , stock exchange , auditor's report , auditor independence , external auditor , joint audit , finance , internal audit
This study was conducted to find the effect of merger, management change, company dissatisfaction, audit fees, audit delay on auditor switching turnover in manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2014-2018. Data used in this study namely secondary data of companies listed on the Indonesia Stock Exchange in 20142018 with a sample of 76 companies. This study used logistic regression analysis. The results confirmed that (1) the merger variable had no effect on auditor switching (2) management change variable had no effect on auditor switching (3) company dissatisfaction had an effect on auditor switching (4) audit fees had an effect on auditor switching (5) audit delay had an effect on auditor switching.