PENGARUH PERGANTIAN MANAJEMEN, KOMITE AUDIT, UKURAN PERUSAHAAN, DAN OPINI AUDIT GOING CONCERN TERHADAP PERGANTIAN AUDITOR
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Vico Elgaputra, .
Subject
HF5601 Accounting
Datestamp
2022-04-12 02:31:09
Abstract :
Auditor change is an action taken by the company to switch auditors. The purpose of this study is to empirically prove the effect of management turnover, audit committee, company size, and going concern audit opinion on the possibility of auditor turnover. This research was conducted on companies in the financial services sector listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The population in this study amounted to 105 companies, using purposive sampling technique in order to obtain a sample of 32 companies with a period of 4 years making 128 observational data. The data analysis used is logistic regression analysis using SPSS 26 data processing software. The results of this study prove that chamges in management, audit committee, company size, and going concern audit opinion have no effect on the possibility of auditor switching.
Auditor change is an action taken by the company to switch auditors. The purpose of this study is to empirically prove the effect of management turnover, audit committee, company size, and going concern audit opinion on the possibility of auditor turnover. This research was conducted on companies in the financial services sector listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The population in this study amounted to 105 companies, using purposive sampling technique in order to obtain a sample of 32 companies with a period of 4 years making 128 observational data. The data analysis used is logistic regression analysis using SPSS 26 data processing software. The results of this study prove that chamges in management, audit committee, company size, and going concern audit opinion have no effect on the possibility of auditor switching.
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