scholarly journals Analisis Faktor-Faktor Yang Mempengaruhi Auditor Switching Di Indonesia

2020 ◽  
Vol 8 (3) ◽  
pp. 381-392
Author(s):  
Fajar Ramadhan ◽  
Husnah Nur Laela Ermaya ◽  
Shinta Widyastuti
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Financial Difficulties ◽  
Company Growth ◽  
Management Changes

This study is a quantitative study that aims to determine the effect of the audit opinion, financial difficulties, company growth, public accounting firm size, and management changes on auditor turnover. This study uses data on annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The selection of sample criteria is done by purposive sampling technique with predetermined criteria and the data obtained amount to 552 sample data from 138 manufacturing companies and the value of Nagelkerke R square is 12.8%. The results of this study indicate that the size of a public accounting firm has a significant positive effect on auditor turnover, while audit opinions, financial difficulties, company growth, and management changes have no effect on auditor turnover.   Keywords: audit opinion, financial difficulties, public accounting firm size, management change, auditor change.

scholarly journals Client Internal Factors to The Change of Upgrade, Downgrade, and Same Grade of Public Accounting Firm (An Empirical Study on The Banking Sector Companies Listed in The Indonesia Stock Exchange for The Year of 2014-2018)

2020 ◽  
Vol 5 (2) ◽  
pp. 171-183
Author(s):  
Erma Setiawati ◽  
Devaria Aisya Setyowati ◽  
Mahameru Rosy Rochmatullah
Keyword(s):  
Firm Size ◽  
Financial Distress ◽  
Banking Sector ◽  
Stock Exchange ◽  
Multinomial Logistic Regression ◽  
Sampling Technique ◽  
Public Accounting ◽  
Internal Factors ◽  
Accounting Firm ◽  
Management Changes

This study aimed at determining the effect of client internal factors, such as; firm size, financial distress and management changes to switching of a public accounting firm (PAF). The population of this study was the company of the banking sector listed in the Indonesia Stock Exchange from 2014 to 2018. The sampling technique used in this study was purposive sampling method which generated a sample of 195 companies. The multinomial logistic regression test was performed because there were three categories of the dependent variable. The results of the analysis revealed that financial distress did not affect the change of PAF upgrade, downgrade, and the same grade. Firm size did not affect the change of PAF upgrade, downgrade and the same grade and management changes did not affect the change of PAF upgrade, downgrade, and the same grade.

scholarly journals The Impact of Firm Size on the Effect of Industry Specialization, Audit Opinion and the Size of a Public Accounting Firm (KAP) on Audit Delay in Mining Companies

2021 ◽  
pp. 65-74
Author(s):  
Aminul Amin ◽  
Hanif Mauludin ◽  
Esty Suwitawayansari
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Public Accounting ◽  
Industry Specialization ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Mining Companies ◽  
The Impact ◽  
Positive Effect

Many previous researchers have studied the factors causing audit delays such as company size, nature of company, audit firm size, industry specialization and etc, and the results are still inconsistent. Even researchers found that this phenomenon is still happening as many public companies did that listed on the Indonesian stock exchange. This study aims to determine the effect of industry specialization, audit opinion and size of Public Accounting Firm (KAP) on Audit Delay with firm size as a moderating variable. The sampling technique used purposive sampling and involved 33 mining companies listed on the Indonesian stock exchange. The data analysis method used moderated regression analysis (MRA). The results showed that Industrial Specialization had a positive effect on audit delay. Audit opinion does not affect audit delay. The size of the Public Accounting Firm (KAP) has a positive effect on audit delay. Firm size has no effect on audit delay. Our assumption that firm size is a moderating variable is not proven.

Determinant of Audit Report Lag Among Mining Companies in Indonesia

2019 ◽  
Vol 15 (1) ◽  
pp. 68
Author(s):  
Sari Angriany Natonis ◽  
Bambang Tjahjadi
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
Fiscal Year ◽  
Company Size ◽  
Audit Report ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Mining Companies

Time period in completing the audit work until the date of publishing audit report is called audit report lag. BAPEPAM requires each of going-public companies to publish their annual reports not later than three months after the fiscal year ends. The aim of this research was to determine the effect of profitability, solvency, company size, audit opinion, and size of public accounting firm on audit report lag at mining companies listed on Indonesia Stock Exchange during the period of 2013-2017. As many as 12 samples were obtained through purposive sampling technique. The data analysis technique used was the multiple regression analysis. The results showed that the profitability and company size negatively affected the audit report lag, while the other variables, such as solvency, audit opinion, and size of public accounting firm, had no significant effect on the audit report. The result of simultaneous test showed that all independent variables influenced audit report lag with 32.8% of determination coefficient.

scholarly journals Faktor-faktor Penentu Tarif Biaya Audit Eksternal (Audit Fee) pada Perusahaan Non-Keuangan

2020 ◽  
Vol 5 (1) ◽  
pp. 177
Author(s):  
Robertus Nakacama Erik Tat ◽  
Dewi Murdiawati
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Political Connection ◽  
Public Accounting ◽  
Accounting Firm ◽  
Audit Fee

The results of previous studies still indicate inconsistencies related to the determinants of the audit fee. The aims of this research is to examine the effect of company political connection, the existence of independent board commissioner, company complexity, public accounting firm size, and company profitability on the audit fee in non-financial companies listed in the Indonesia Stock Exchange on 2016-2018. The sampling technique that used in this research was purposive sampling and produced the number of sample was 130 companies. The data were analyzed by using multiple linear regression analysis. The results show that political connection, company complexity and public accounting firm size positively influence the audit fee. Meanwhile, the existence of independent board commissioner and company profitability do not affect the audit fee.

scholarly journals Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Jenis Kap Terhadap Pengungkapan Aset Biologis

2020 ◽  
Vol 2 (1) ◽  
pp. 2362-2372
Author(s):  
Usi Gustria ◽  
Nurzi Sebrina
Keyword(s):  
Regression Model ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Multiple Regression Model ◽  
Research Use ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Firm Effect

This study aims to see the effect of profitability, firm size, and type of public accounting firms to biological asset disclosure. The population in this study are all agricultural companies listed on the Indonesia Stock Exchange (IDX) that is as many as 32 companies. The sample in this research use sampling technique purposive sampling counted 13 company in 2016-2018. The analysis was done by using multiple regression model. The results of this study indicate that: (1) The Profitability has no effect on the disclosure of biological asset. (2) Firm size has no effect on biological asset disclosure. (3) type of public accounting firm effect on biological asset disclosure

scholarly journals THE EFFECT OF AUDIT OPINION, CHANGE OF MANAGEMENT, FINANCIAL DISTRESS AND SIZE OF A PUBLIC ACCOUNTING FIRM ON AUDITOR SWITCHING

2019 ◽  
Vol 6 (1) ◽  
pp. 55
Author(s):  
Irma Ade Alisa ◽  
Intan Ayu Rosita Devi ◽  
Fradini Brillyandra
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Opinion Change ◽  
Auditor Switching ◽  
Analysis Technique

<span>This research aims to analyze and determine the effect of the audit opinion, change of management, financial distress, and the size of the public accounting firm on the auditor switching. This research uses secondary data from the official website of the Indonesia Stock Exchange. This research was conducted on manufacturing companies that have been listed in the Indonesia Stock Exchange from 2015-2017. The population in this research were all manufacturing companies. This research uses the purposive sampling method. Samples were 94 companies of 144 companies listed on the Indonesia Stock Exchange in 2015-2017, so the research data analyzed amounted to 282. The analysis technique in this research was the logistic regression analysis. The results of hypothesis testing in this research indicate that audit opinion, Change of Management, and size of public accounting firm have a positive effect on auditor switching. Meanwhile, financial distress does not affect auditor switching.</span>

scholarly journals The Affecting Factors of Audit Quality with Earnings Surprise Benchmark Approach as a Measure of Audit Quality

2021 ◽  
Vol 6 (4) ◽  
pp. 230-236
Author(s):  
Whilis Aziz Panji Pamungkas ◽  
Evi Gantyowati
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Audit Fees ◽  
Manufacturing Companies ◽  
Affecting Factors ◽  
Public Accounting ◽  
Accounting Firm ◽  
Earnings Surprise ◽  
Benchmark Calculation

This research examines whether abnormal audit fee, client importance, public accounting firm industry (PAF) specialization, public accounting firm (PAF) reputation, audit delay may affect the audit quality of manufacturing companies. This research used a quantitative method as a basis for assessing audit quality using the earnings surprise benchmark method, which emphasizes the profits generated by the company. This research used 350 data panel samples from manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) throughout 2013-2019. Sampling using non-probability with purposive sampling technique, and to analyze the data, the researcher used logistic regression because the dependent variable in this research only consisted of two values. This research shows that abnormal audit fees affect negatively significant to audit quality, while client importance and public accounting firm industry specialization affects positively significant to the audit. However, public accounting firm reputation does not have a positive effect on audit quality, and audit delay does not negatively affect significantly on audit quality. This research is the first time to examine abnormal audit fees on audit quality using earning surprise benchmark calculation method. Results from this research are expected to be beneficial for policy determination and audit standard development by related regulations and research development on audit quality.

scholarly journals AUDIT DELAY PADA PERUSAHAAN LQ 45 YANG TERDAFTAR DI BEI

2019 ◽  
Author(s):  
Boy Fadly
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Research Result ◽  
Secondary Data ◽  
Fiscal Year ◽  
Audit Process ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Time Required

One of the qualitative characteristic attribute of financial statement reporting is relevant, that is manifestation can be seen from the timeliness of reporting. Timeliness could be judging from the audit delay, which is the time required auditors to complete the audit process, calculated from a company fiscal year end to the date of auditor’s report. The purpose of this study was to analyze the influence of firm size, the age of company, complexity of company’s operations, reputation of public accounting firm, and auditor’s opinion towards audit delay of LQ 45 companies registered in The Indonesia Stock Exchange. The population of this study was all of LQ 45 companies registered in the Indonesia Stock Exchange . 31 samples of the population obtained through purposive sampling method. This study uses secondary data, which is financial statements of LQ 45 companies registered in The Indonesia Stock Exchange.Multiple linear regression tests is used to prove the hypothesis. Otherwise regression model has passed the classic assumptions test. The results showed the significance of each of the variables: the size of the company (0,000), a company's age (0.471), the complexity of the company's operations (0,008), the reputation of KAP (0,012), and audit opinion (0.112). Adjusted R Square obtained amounted to 0.376, which means that 37.6% of audit delay is influenced by firm size, firm age, the complexity of the company's operations, reputation KAP and audit opinion. The conclusions of the research result, simultaneous shows that independent variables affect the dependent variable and the partial test results show that there are 3 of 5 factors that affect audit delay, they arefirm size, complexity of company’s operations, and reputation of public accounting firm. While 2 factors that has no effect are the age of company, and auditor’s opinion.

scholarly journals Determinant Factors Audit Delay: Evidence from Indonesia

2020 ◽  
Vol 8 (6) ◽  
pp. 1088-1095
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm

This study aims to examine the effect of profitability, solvability, company size, audit opinion, and size of a public accounting firm on audit delay. The population in this study are transportation sub-sector companies listed on the Indonesia Stock Exchange 2013 - 2017. The sampling technique uses purposive sampling, which is to select samples based on certain criteria in accordance with what is desired by the researcher. The number of samples used in this study were 21 companies with observations for five years so that there were 105 observational data selected. The data used are secondary data in the form of the company's annual financial statements obtained from the Indonesia Stock Exchange. Data analysis techniques in this study are descriptive statistics and multiple linear regression analysis. The software used for data processing is SPSS version 22 for Windows. The results of hypothesis testing show the results that simultaneously or partially, profitability, solvability, company size, audit opinion, and size of a public accounting firm influence audit delay.

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