Abstract
Auditor Switching is done voluntarily,and raises questions about the factors that become the reference for that. Internal factors are management changes, financial distress, going concern opinion, company size, audit delay, institutional ownership, and public ownership. The external factor is the auditor's reputation. Based on the results of purposive sampling obtained 163 companies that meet the sample criteria, with the observation year 2009-2013, in order to obtain 815 research samples. The test results show that the change of management, financial distress, going concern opinion and audit delay has a positive effect on the auditor switching, company size and auditor's reputation negatively affect on the auditor switching While the variables of institutional ownership and public ownership do not affect the auditor switching. Keywords: auditor switching, internal factors, eksternal factors, and logistic. DOI: 10.7176/RJFA/11-8-06 Publication date: April 30 th 2020
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
