scholarly journals The Effect of Company Size and Audit Opinion on Auditor Switching with Moderated by the Auditor's Reputation

2021 ◽  
Author(s):  
Dhini Suryandari ◽  
Fitriana Dwiyanti
Keyword(s):  
Company Size ◽  
Audit Opinion ◽  
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 AUDIT DELAY, UKURAN KANTOR AKUNTAN PUBLIK, FINANCIAL DISTRES, OPINI AUDIT, DAN UKURAN PERUSAHAAN KLIEN TERHADAP AUDITOR SWITCHING

2020 ◽  
Vol 8 (1) ◽  
pp. 63
Author(s):  
Tahniatun Naili ◽  
Nora Hilmia Primasari
Keyword(s):  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Audit Opinion ◽  
Auditor Switching ◽  
Negative Effect ◽  
Research Show ◽  
Public Accountant

This research is conducted to analyze the influence of audit delay, size of public accountant firm, financial distress, audit opinion and company size of auditor switching. The population in this research is used secondary data from the financial statment of all companies listed in the Indonesia Stock Exchange in 2015-2017 as many 529 companies. This research used purposive sampling method and obtainde 359 companies sample. The data analysis used logistic regression analysis with program SPSS version 20. The result of this research show that size of public accountant firm and audit opinion have negative effect on auditor switching. While audit delay, financial distress and company size have not effect on auditor switching.

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 D, Determinan Peran Ukuran Perusahaan pada Determinan Voluntary Auditor Switching

2021 ◽  
Vol 8 (02) ◽  
pp. 94-111
Author(s):  
Slamet Riyanto ◽  
Syahril Djaddang ◽  
Suyanto
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Descriptive Analysis ◽  
Company Size ◽  
Audit Opinion ◽  
Management Change ◽  
Purposive Sampling ◽  
Auditor Switching ◽  
Management Audit

ABSTRACT This study aims to find the effect of Financial Distress, Management Change, KAP Size, Audit Opinion on Voluntary Auditor Switching, moderated by Company Size. The objects in this study are companies included in the manufacturing sector, which were listed on the Indonesia stock exchange during   2014-2018, with 95 companies. The sampling method used in this study was purposive sampling. The collected data were analyzed using descriptive analysis and statistical analysis techniques using the WarpPLS 5.0 program. The results showed that Financial Distress, Change of Management, Audit Opinion did not affect Voluntary Auditor Switching. At the same time, KAP Size, Company Size had a     significant adverse effect on voluntary auditor switching. Company size was found to moderate the financial distress of Voluntary Auditor Switching and Management Change, homologize moderation, KAP size is the predictor moderation of Voluntary Auditor Switching. It is recommended for further research to increase the number of research samples, range of research times, and indicators of each variable. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Financial Distress, Pergantian Manajemen, Ukuran KAP, Opini Audit Terhadap Voluntary  Auditor Switching dengan Moderasi Ukuran Perusahaan. Objek pada penelitian ini adalah perusahaan yang masuk dalam sektor manufaktur yang terdaftar pada bursa efek Indonesia selama tahun 2014-2018, dengan jumlah 95 perusahaan. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Data yang terkumpul     dianalisis dengan tehnik analisis deskriptif dan analisis statistik, dengan menggunakan program WarpPLS 5.0. hasil penelitian menunjukkan bahwa Financial     Distress, Pergantian manajemen, opini audit tidak berpengaruh terhadap Voluntary Auditor Switching, sedangkan Ukuran KAP, Ukuran perusahaan berpengaruh negative signifikan terhadap voluntary auditor switching. Ukuran Perusahaan ditemukan sebagai mampu memoderasi financial    distress Voluntary Auditor Switching dan Pergantian Manajemen, homologise moderation, Ukuran KAP predictor moderation terhadap Voluntary Auditor Switching. Disarankan untuk penelitian selanjutnya meningkatkan jumlah sampel penelitian, rentan waktu penelitian, dan    indikator masing-masing variabel.

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 Effect of Audit Opinion, Company Size, Financial Distress and Return on Assets on Auditor Switching

2019 ◽  
Vol 9 (2) ◽  
pp. 4249-4254
Keyword(s):  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Company Size ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Audit Opinion ◽  
Auditor Switching ◽  
Analysis Technique

Every company that goes public or has already listed on the stock exchange must first be audited financial statements before publishing. Auditors who audit often change, both mandatory and voluntary. The researcher wants to know what causes the company to make auditor changes. This study aims to determine the effect of audit opinion, company size, financial distress and return on assets for auditor switching. This study conducted on manufacturing companies listed in Indonesia Stock Exchange period year 2015-2017. A total of 36 manufacturing companies are used as sample by using the purposive sampling method. Data analysis technique used is logistic regression analysis with SPSS version 25. Auditor switching is measured by the switch of audit partner. The result concluded that audit opinion effect on auditor switching, whereas the company size, financial distress and return on assets have no effect on auditor switching.

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 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

scholarly journals THE EFFECT OF MANAGEMENT CHANGE, AUDIT OPINION, COMPANY SIZE, FINANCIAL DISTRESS AND AUDITOR REPUTATION ON AUDITOR SWITCHING

ACCRUALS ◽  
2020 ◽  
Vol 4 (02) ◽  
pp. 185-198
Author(s):  
Ahmad Zakie Mubarrok ◽  
Almer Reyhan Islam
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Management Change ◽  
Analytical Technique ◽  
Auditor Switching ◽  
Positive Effect ◽  
Auditor Reputation

This study aims to empirically prove the effect of management change, audit opinion, company size, financial distress and auditor reputation on auditor switching. This research was conducted on manufacturing companies that have been listed in Indonesian Stock Exchange from 2016 – 2018. There were 109 companies collected for observation in which they were taken by the method of purposive sampling. An analytical technique employed is logistic regression analysis. The results of hypothesis testing in this research indicate that management change, audit opinion, financial distress and auditor reputation affects the auditor switching. Meanwhile variabel of company size affect auditor switching, but in positive effect

scholarly journals The Effect of Company Size, Accounting Firm Size, Solvency, Auditor Switching, and Audit Opinion on Audit Delay

2018 ◽  
Vol 7 (1) ◽  
pp. 119
Author(s):  
Vicky Anggel Putra ◽  
Romanus Wilopo
Keyword(s):  
Real Estate ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Company Size ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Auditor Switching ◽  
Real Estate Sector ◽  
Final Sample

This research aims to examine the effect of company characteristics, consisting of company size, solvency, on audit delay in the property and real estate sector companies listed on the Indonesia Stock Exchange (IDX). In addition, this research also adds three variables, i.e. accounting firm size, auditor switching and audit opinion, that are considered having an effect on audit delay,. The sample used in this research is all property and real estate sector companies listed on IDX in 2011-2015. Sampling is conducted using purposive sampling technique, with the final sample consisting of as many as 40 property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) 2011-2015. Logistic regression analysis is used to test hypotheses by explaining the relationship between the variables in this research. The results of this study show that the variables of company size, accounting firm size, solvency, and audit opinion do not have effect on audit delay, while the variable of auditor switching has a significant effect on audit delay

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