Prosiding Konferensi Ilmiah Akuntansi IX
FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUNTARY AUDITOR SWITCHING
Abstract
The purpose of this research was to obtain empirical evidence regarding the effect of management turnover, previous year's audit opinion, financial distress, size of public accounting firm, client firm size, and audit delay toward voluntary auditor switching. The objects in this research are trades, service, and investment companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2019. The selection in this research used purposive sampling. The sample in this research were 25 companies listed on the Indonesia Stock Exchange for the period 2017-2019. The data used in this research is secondary data, namely financial statements that have been audited by an independent auditor. The data analysis method used is logistic regression, because the dependent variable is nonmetric and the independent variable is a mixture of metric and nonmetric variables. The results of this research are (1) management turnover doesn’t have a positive effect towards voluntary auditor switching; (2) audit opinion has a negative significant effect towards voluntary auditor switching; ( 3) financial distress doesn’t have a negative effect towards voluntary auditor switching; (4) the size of the public accounting firm has a positive significant effect towards voluntary auditor switching; (5) the size of the client company doesn’t have a positive effect towards voluntary auditor switching; ( 6) audit delay doesn’t have positive effect towards voluntary auditor switching.
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