The Impact of Company Size and Auditor Reputation on Auditor Switching (An Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange from 2018 to 2022)

Isabella acacia saragih; Elok Kurniawati

The Impact of Company Size and Auditor Reputation on Auditor Switching (An Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange from 2018 to 2022)

Isabella acacia saragih, Elok Kurniawati

Abstract

This research aims to analyze and obtain empirical evidence about the influence of firm size and auditor reputation on auditor switching. The independent variables used in this research are firm size and auditor reputation. The dependent variable used in this research is auditor switching. The data used in this research is secondary data obtained from the official website of the Indonesia Stock Exchange and the official websites of each company. The population used is all manufacturing companies registered on the IDX in 2018-2022. Using the Purposive Sampling sampling technique, a sample of 44 manufacturing companies listed on the Indonesia Stock Exchange was obtained. The data analysis method in this research uses Logistic Regression Analysis. The research results show that company size has a positive and significant effect on auditor switching and auditor reputation has a positive and significant effect on auditor switching in manufacturing companies listed on the IDX for the 2018 - 2022 per

Full Text:

PDF

References

Adhi Aron, A., & Rini, R. (2020). Analisis pengaruh rotasi audit, ukuran KAP, dan fee audit terhadap kualitas audit (Studi kasus pada perusahaan subsektor transportasi yang terdaftar di BEI periode 2015 sampai 2019). Jurnal ASET (Akuntansi Riset), 11(2).

Hidayat, W. (ed.). Uwais Inspirasi Indonesia.

Pengaruh Leverage dan Profitabilitas Terhadap Manajemen Laba pada Perusahaan Industri Barang Konsumsi. Jurnal Manajemen Bisnis dan Kewirausahaan, 5(1), 5-9.

Perilaku Manajerial, Biaya Keagenan, dan Struktur Kepemilikan. 3(4), 305-360.

Sugandi, N. R. (2022). Pengaruh distress finansial, opini audit dan keterlambatan audit terhadap auditor switching pada perusahaan jasa terbuka (Tbk) sektor infrastruktur, utilitas dan transportasi yang terdaftar di BEI tahun 2016-2020 (Disertasi doktoral, Fakultas Ekonomi dan Bisnis Universitas Pakuan).

Sukiyanto, C. A. (2022). Pengaruh distress finansial, opini audit, dan reputasi KAP terhadap auditor switching (Studi pada perusahaan Food & Beverage yang terdaftar di BEI periode tahun 2017- 2021) (Disertasi doktoral, Sekolah Tinggi Ilmu Ekonomi Indonesia).

Syukri Hadi dan Jessica Silviani Gharniscia (2023). Pengaruh ukuran perusahaan, reputasi KAP, fee audit, dan auditor switching terhadap keterlambatan audit (studi kasus perusahaan hotel, restoran di Bursa Efek Indonesia, 2016-2021). Kurs: Jurnal Akuntansi, Kewirausahaan dan Bisnis, 8(2), 176-191.

Taufik Hidayatulloh, Firdaus Amyar, dan Moermahadi Soerja Djanegara (2022). Pengaruh opini audit, pergantian manajemen, ukuran perusahaan dan ukuran KAP terhadap auditor switching pada perusahaan pertambangan. Jurnal Ilmiah Akuntansi Kesatuan, 10(1), 171-180.

Tiwi Febrina, Bakkareng, dan Meriyani (2022). Pengaruh opini audit tahun sebelumnya, ukuran perusahaan dan profitabilitas terhadap auditor switching pada perusahaan perbankan yang terdaftar di BEI tahun 2015 - 2019. Pareso Jurnal, 4(1), 67-86.

Undang-Undang Republik Indonesia Nomor 20 Tahun 2008 tentang Usaha Mikro, Kecil, dan Menengah.