scholarly journals The Influence of Abnormal Audit Fee and Auditor Switching Toward Opinion Shopping

2017 ◽  
Vol 1 (1) ◽  
pp. 103
Author(s):  
Ririn Nawalin ◽  
Indah Anis Syukurillah
Keyword(s):  
Logistic Regression ◽  
Stock Exchange ◽  
Company Size ◽  
Public Accounting ◽  
Auditor Switching ◽  
Opinion Shopping ◽  
Audit Fee ◽  
Growth Loss ◽  
Financial Company ◽  
Company Growth

This study examines the influence of abnormal audit fee and auditor switching toward opinion shopping in non-financial company listed in Indonesian Stock Exchange in 2011-2015. The data were analysed using ordinal logistic regression. The results showed that the abnormal audit fee positively influenced opinion shopping, as compared to auditor switching which did not have any effect. Furthermore, company size, ROA changes, leverage changes, company growth; loss and public accounting firm’s (PAF) size were employed as control variables in this study. However, only company size, company growth, loss and public accounting firm’s (PAF) size had effects on opinion shopping. In summary, it is empirically proved that abnormal audit fee affects opinion shopping. 

scholarly journals The Influence of Abnormal Audit Fee and Auditor Switching Toward Opinion Shopping

2017 ◽  
Vol 1 (1) ◽  
pp. 103
Author(s):  
Ririn Nawalin ◽  
Indah Anis Syukurillah
Keyword(s):  
Logistic Regression ◽  
Stock Exchange ◽  
Company Size ◽  
Public Accounting ◽  
Auditor Switching ◽  
Opinion Shopping ◽  
Audit Fee ◽  
Growth Loss ◽  
Financial Company ◽  
Company Growth

This study examines the influence of abnormal audit fee and auditor switching toward opinion shopping in non-financial company listed in Indonesian Stock Exchange in 2011-2015. The data were analysed using ordinal logistic regression. The results showed that the abnormal audit fee positively influenced opinion shopping, as compared to auditor switching which did not have any effect. Furthermore, company size, ROA changes, leverage changes, company growth; loss and public accounting firm’s (PAF) size were employed as control variables in this study. However, only company size, company growth, loss and public accounting firm’s (PAF) size had effects on opinion shopping. In summary, it is empirically proved that abnormal audit fee affects opinion shopping. 

scholarly journals Factors that Influence Auditor Switching Financial Companies on the IDX for the Period 2015-2017

2019 ◽  
Vol 9 (2) ◽  
pp. 83-96
Author(s):  
Dhini Suryandari ◽  
Siti Kholipah
Keyword(s):  
Logistic Regression ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Absolute Difference ◽  
Company Size ◽  
Audit Opinion ◽  
Auditor Switching ◽  
Audit Fee ◽  
Difference Test

This study aimed to examine the effect of audit opinion, audit fee, and KAP size on auditor switching with companies size as moderating variable. The population in this study were 86 financial companies listed on Indonesia Stock Exchange in 2015-2017. The purposive sampling technique produced 47 companies as the sample. This study used secondary data with the documentation method and analyzed using logistic regression as well as absolute difference test value to test the moderating variable. The results of this study showed that audit opinion has negative significant effect on auditor switching, KAP size has positive significant effect on auditor switching, and audit fee has not effect on auditor switching. Company size is not able to moderate the influence of audit opinion, audit fee, and KAP size on auditor switching. The conclusion of this study is the companies that conduct auditor switching are influenced by the opinions received and the KAP size. Audit fee does not affect the company's decision to conduct auditor switching and the size of the company is not a determinant of the auditor switching.Keywords: Audit Opinion; KAP Size; Auditor Switching

scholarly journals OPINI AUDIT GOING CONCERN DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA

2019 ◽  
Vol 1 (1) ◽  
pp. 24-43
Author(s):  
I Ketut Sunarwijaya ◽  
I Putu Edy Arizona
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Company Size ◽  
Audit Opinion ◽  
Analysis Techniques ◽  
Going Concern ◽  
Auditor Switching ◽  
Regression Techniques ◽  
Company Growth

Going concern audit opinion is an opinion issued by the auditor because there are several factors in maintaining going concern of the company. Opinion audit going concern be one example for users of financial statements to be used in decision making. This study aims to determine the effect of cash, liquidity, leverage, audit lag, auditor switching, company growth, and company size on audit audits. This research was conducted on companies that produce on the Indonesia Stock Exchange in 2014-2017. The sampling technique used was purposive sampling technique with the number of research samples as much as 117. The data analysis techniques were logistic regression techniques. The results showed that the variables of cash, liquidity, leverage, audit leg, switching auditors, company growth, and size did not affect the audit.

scholarly journals AUDITOR SWITCHING AND AUDIT TENURE ON AUDIT QUALITY, FEE AUDIT ON THE INDONESIA STOCK EXCHANGE

2021 ◽  
Vol 1 (1) ◽  
pp. 22-34
Author(s):  
Jamaluddin Majid ◽  
Ratnasari Ratnasari ◽  
Ridwan Tabe
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Total Sample ◽  
Company Size ◽  
Manufacturing Companies ◽  
Auditor Switching

The research was aimed to determine the effect of auditor switching, audit tenure,  company size variables on audit quality and to determine fee audit fee variables in moderating the effect between auditor switching, audit tenure, and company size variables on audit quality. The population is manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2017 period. The total sample is 43 companies using the purposive sampling technique. The data used in the research were financial statements. The method of data analysis uses logistic regression analysis for the hypotheses of auditor switching, audit tenure, and company size. Logistic regression analysis with a residual test for the hypotheses of auditor switching, audit tenure, and company size on audit quality that moderated by fee audit. The results of the research indicated that auditor switching had a negative and significant effect on audit quality. While audit tenure and company size have a positive and significant effect on audit quality. Related to moderating variables indicate that fee audit is not able to moderate auditor switching and audit tenure on audit quality. Conversely, fee audit has an effect as a moderating variable between company size and audit quality

scholarly journals DETERMINAN AUDITOR SWITCHING PADA PERUSAHAAN FINANCE YANG TERDAFTAR DI BEI

2020 ◽  
Vol 1 (1) ◽  
pp. 89-105
Author(s):  
Mfauji ◽  
Amir Hasan ◽  
Vera Oktari
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Company Size ◽  
Analysis Method ◽  
Audit Opinion ◽  
Auditor Switching

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.

scholarly journals Effect of Debt Ratio, Company Size, Reputation of Public Accounting Firms and Company Growth on Going Concern Audit Opinions on Consumer Goods Companies Listed on The Indonesia Stock Exchange For The 2016-2019 Period

2021 ◽  
Vol 04 (11) ◽  
Author(s):  
Enda Noviyanti Simorangkir ◽  
Keyword(s):  
Consumer Goods ◽  
Stock Exchange ◽  
Company Size ◽  
Debt Ratio ◽  
Public Accounting ◽  
Accounting Firms ◽  
Going Concern ◽  
Public Accounting Firms ◽  
Audit Opinions ◽  
Company Growth

Go public companies are required to audit their financial statements by an independent auditor, namely an auditor who works at a public accounting firms. This study aims to examine the effect of debt ratio, company size, reputation of public accounting firms and company growth on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange for the 2016-2019 period. This study uses a quantitative descriptive approach. The population is 51 Consumer Goods Companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sample is 15 companies. The data analysis method used is logistic regression. The results of the study are the debt ratio, company size, reputation of public accounting firms and company growth simultaneously effect on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange for the 2016-2019 period. Debt ratio, company size, reputation of public accounting firms and company growth partially have no effect on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange for the 2016-2019 period.

scholarly journals Pengaruh Financial Distress, Pertumbuhan Perusahaan Klien, Ukuran Kap, Dan Audit Delay Terhadap Auditor Switching

2019 ◽  
Vol 1 (3) ◽  
pp. 1556-1568
Author(s):  
Faradina Zikra ◽  
Efrizal Syofyan
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Auditor Switching ◽  
Mining Companies ◽  
Company Growth

This study aims to examine the effect of financial distress, client company growth, KAP size and audit delay on auditor switching. This study is classified as comparative causal research. The population in this study are mining companies listed on the Indonesia Stock Exchange period of 2013 to 2017. By using purposive sampling method, there were 85 companies as the research samples. Auditor switchingare measured by dummy. The type of data used is secondary data obtained from www.idx.co.id and use logistic regression analysis. The results of this study indicate that financial distress, client company growth, KAP size and audit delay have no influence on auditor swtiching..

scholarly journals VOLUNTARY AUDIT SWITCHING : PERSPEKTIF PERATURAN MENTERI KEUANGAN N0.17/PMK.01/2008

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Nanik Niandari
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Company Size ◽  
Font Size ◽  
Audit Opinion ◽  
Analytical Technique ◽  
Auditor Switching ◽  
Public Company ◽  
Company Growth ◽  
Management Changes

<p><em><span style="font-family: Times New Roman; font-size: medium;">This research aim to prove the effect of audit opinion, management changes, financial distress, company growth, and company size on voluntary auditor switching. An analytical technique employed is logistic regression analysis. This research using manufactured company listed in Indonesian Stock Exchange (BEI) which taken by purposive sampling method. During six years observations, there were 465 companies and only 74 companies (15.91%) of the observed company have changed their auditor. it was found that only audit opinion and company size variable that affect public company to change their auditor. The other three variable were not statistically significant. </span></em></p><p><em><span style="font-family: Times New Roman; font-size: medium;"> </span></em></p><p><span style="font-size: medium;"><span style="font-family: Times New Roman;"><strong><em>Keyword:</em></strong><em> Voluntary Auditor Switching, Audit Opinion, Management Changes, </em></span></span><em><span style="font-size: medium;"><span style="font-family: Times New Roman;">Financial Distress, Company Growth, and Company Size</span></span></em></p>

scholarly journals Criterion of Client’s Company, Public Accountant Firm, Financial Distress, and Company Growth Towards Auditor Switching

TRIKONOMIKA ◽  
2017 ◽  
Vol 16 (2) ◽  
pp. 81
Author(s):  
Annisa Adha ◽  
Muchammad Noch
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Chemical Industry ◽  
Financial Distress ◽  
Stock Exchange ◽  
Analytical Tool ◽  
Financial Report ◽  
Auditor Switching ◽  
Company Growth ◽  
Public Accountant

There were some factors why company switched its auditor voluntarily, that were criterion of client’s company, criterion of public accountant firm, financial distress, and company growth. Population in this study was a manufacture company’s financial report in the sector of Basic and Chemical Industry, by the amount of 65 companies listed in Indonesia Stock Exchange in the period of 20102015. A method used was purposive sampling that is 13 companies. The analytical tool used is logistic regression analysis. The results showed that the criterion of client’s company and company growth statistically did not give any influence towards auditor switching. Meanwhile, the criterion of public accountant firm and financial distress did give influence towards auditor switching.

scholarly journals Pengaruh Audit Fee, Opini Audit Going Concern, Ukuran Perusahaan, Pergantian Manajemen dan Kepemilikan Publik Terhadap Auditor Switching

2020 ◽  
Vol 2 (3) ◽  
pp. 311-320
Author(s):  
Ertina Nur’ Anisa ◽  
Yunita Christy
Keyword(s):  
Stock Exchange ◽  
Company Size ◽  
Test Results ◽  
Manufacturing Companies ◽  
Public Ownership ◽  
Audit Opinion ◽  
Management Change ◽  
Going Concern ◽  
Auditor Switching ◽  
Audit Fee

ABSTRACT This study is to analyze the effect of audit fees, going-concern audit opinion, company size, management change, and public ownership on auditor switching both partially and simultaneously. Sample of this study are manufacturing company that has been listed on Indonesia Stock Exchange (BEI) for period 2015-2017. The data analysis technique used is logistic regression. Partial test results show that public ownership influences the auditor switching. While the audit fee, going-concern audit opinion, company size, and management change have no effect on auditor switching. Simultaneous test results indicate that the audit fee, going-concern audit opinion, company size, management change, and public ownership are able to explain the occurrence of auditor switching in manufacturing companies listed on Indonesia Stock Exchange in 2015-2017 by seven percent and the remaining ninety three percent explained by other variables outside the research model.   Keywords: Auditor switching, Audit fee, going concern audit opinion, company size, management turnover,  public ownership

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