Detail Inovasi Perguruan Tinggi


Tema: Journal of Advanced Research in Dynamical and Control Systems (JARDCS) ISSN: 1943-023X Vol.11, No. 03, Special Issue, 2019
Judul: Factors Affecting the Auditor Switching on Companies Listed in Indonesia Stock Exchange
Perguruan Tinggi: Universitas Widyatama
Jenis/sdm: dosen/0405047204#0018125501#0413068403#0413058906

Tahun: 2019

Auditors Switching in Indonesia are ideally carried out in a mandatory manner, in accordance with the Minister of Finance Regulation No.17 / PMK.01 / 2008, but in fact, the auditor switching phenomenon shows companies that conduct voluntary auditor switching. The results of previous studies on auditor switching show contradictory results (research gap), therefore it is necessary to do research again to verify the theory of the factors that influence auditor switching. The purpose of this study is to determine the factors that influence auditor switching in Indonesia. The population of this study is manufacturing companies listed on the Stock Exchange during the period 2010-2017. The sample selection technique uses sampling purposes with the unit of analysis is the company's financial statements, and obtained a sample of 217 financial statements from 31 companies. The research method used is descriptive analysis method and hypothesis testing using the Logistic Regression model with the help of the SPSS for Windows version 21 software program. The results of this study indicate that audit opinion and management change have a positive effect on auditor switching, while the auditor's reputation has no effect on auditor switching.