Abstract
This research is able to provide a purpose for conducting analysis and assessment related to the effect of restatement of financial statements, corporate governance, audit company size and replacement of the main director on the change of auditors listed on the IDX in the 2017-2021 period. The data collected as the sample for this study were 1,461 data taken from companies listed on the Indonesia Stock Exchange from 2017 to 2021. The results of this study are certainly able to prove that restatement of financial statements and replacement of the main director have a significant positive effect on auditor turnover compared to governance. company and the size of the audit firm are certainly not able to give an effect on auditor turnover.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Disclaimer: 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.