Bunga Widya Safitri, A. Afifah, Fathio Mulya Firdausy, Nur Afif Yuniato, Bima Cininttya Pratama
{"title":"Pengaruh Pertumbuhan Perusahaan dan Reputasi Auditor Terhadap Auditor Switching","authors":"Bunga Widya Safitri, A. Afifah, Fathio Mulya Firdausy, Nur Afif Yuniato, Bima Cininttya Pratama","doi":"10.30595/raar.v3i1.13939","DOIUrl":null,"url":null,"abstract":"This study aims to determine the impact of audit opinion analysis, board of directors turnover, KAP scale, KAP client scale, and audit delay on auditor turnover.The sample used in this study is all real estate and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2021. The results of the study show that growth and audit reputation have a positive effect on auditor income. This suggests that scale and reliability are crucial information and therefore more research is needed in the future on KPAs and other factors influencing CPA earnings in Indonesia.Keywords: Company Growth, Auditor Reputation, and Auditor Switching","PeriodicalId":240439,"journal":{"name":"Review of Applied Accounting Research (RAAR)","volume":"36 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Review of Applied Accounting Research (RAAR)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.30595/raar.v3i1.13939","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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Abstract
This study aims to determine the impact of audit opinion analysis, board of directors turnover, KAP scale, KAP client scale, and audit delay on auditor turnover.The sample used in this study is all real estate and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2021. The results of the study show that growth and audit reputation have a positive effect on auditor income. This suggests that scale and reliability are crucial information and therefore more research is needed in the future on KPAs and other factors influencing CPA earnings in Indonesia.Keywords: Company Growth, Auditor Reputation, and Auditor Switching
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