Volume 8, Issue 6, November 2020, Page: 263-271
The Effect of KAP Size, Management Change, Audit Opinion, and Financial Distress on Auditor Switching in Infrastructure, Utility and Transportation Companies
Firda Farhany Dimyati, Fakultas Ekonomi dan Bisnis, University of Pembangunan Nasional Veteran Jakarta, Jakarta, Indonesia
Wahyu Ari Andrianto, Fakultas Ekonomi dan Bisnis, University of Pembangunan Nasional Veteran Jakarta, Jakarta, Indonesia
Retna Sari, Fakultas Ekonomi dan Bisnis, University of Pembangunan Nasional Veteran Jakarta, Jakarta, Indonesia
Received: Sep. 24, 2020;       Accepted: Nov. 9, 2020;       Published: Nov. 19, 2020
DOI: 10.11648/j.jfa.20200806.12      View  24      Downloads  19
Abstract
This study aims to examine the effect of the size of the public accounting firm, change in management, audit opinion, and financial distress on auditor switching at companies listed on the Indonesia Stock Exchange (IDX) selected by using the purposive sampling method. Secondary data used in this study were taken from published annual reports through documentation and literature study methods. Infrastructure, utility, and transportation sector companies are the population in this study. The total number of infrastructure, utility, and transportation sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018 in 181 companies. However, the data sample used is as many as 39 companies with an observation time of three years (2016-2017) with a population of 117 companies according to the criteria in this study. Logistic regression analysis is an analytical technique used for this study assisted by Microsoft Excel 2013 and IMB SPSS Statistic 25. The results of the study indicate that the size of the public accounting firm, audit opinion, and financial distress did not have a significant effect on auditor switching. Meanwhile, management changes have a significant effect on auditor switching.
Keywords
Auditor Switching, Financial Distress, Audit Opinion, Management Change, and Public Accounting Firm Size
To cite this article
Firda Farhany Dimyati, Wahyu Ari Andrianto, Retna Sari, The Effect of KAP Size, Management Change, Audit Opinion, and Financial Distress on Auditor Switching in Infrastructure, Utility and Transportation Companies, Journal of Finance and Accounting. Vol. 8, No. 6, 2020, pp. 263-271. doi: 10.11648/j.jfa.20200806.12
Copyright
Copyright © 2020 Authors retain the copyright of this article.
This article is an open access article distributed under the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0/) which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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