{"title":"管理层变动、审计意见、公司规模、财务困境和审计师声誉对审计师转换的影响","authors":"Ahmad Zakie Mubarrok, Almer Reyhan Islam","doi":"10.35310/ACCRUALS.V4I02.601","DOIUrl":null,"url":null,"abstract":"Histori Artikel : Tgl. Masuk : 07 September 2020 Tgl. Diterima : 29 September 2020 Tersedia Online : 29 September 2020 This study aims to empirically prove the effect of management change, audit opinion, company size, financial distress and auditor reputation on auditor switching. This research was conducted on manufacturing companies that have been listed in Indonesian Stock Exchange from 2016 – 2018. There were 109 companies collected for observation in which they were taken by the method of purposive sampling. An analytical technique employed is logistic regression analysis. The results of hypothesis testing in this research indicate that management change, audit opinion, financial distress and auditor reputation affects the auditor switching. Meanwhile variabel of company size affect auditor switching, but in positive effect.","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":"48 1","pages":"185-198"},"PeriodicalIF":0.0000,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":"{\"title\":\"THE EFFECT OF MANAGEMENT CHANGE, AUDIT OPINION, COMPANY SIZE, FINANCIAL DISTRESS AND AUDITOR REPUTATION ON AUDITOR SWITCHING\",\"authors\":\"Ahmad Zakie Mubarrok, Almer Reyhan Islam\",\"doi\":\"10.35310/ACCRUALS.V4I02.601\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Histori Artikel : Tgl. Masuk : 07 September 2020 Tgl. Diterima : 29 September 2020 Tersedia Online : 29 September 2020 This study aims to empirically prove the effect of management change, audit opinion, company size, financial distress and auditor reputation on auditor switching. This research was conducted on manufacturing companies that have been listed in Indonesian Stock Exchange from 2016 – 2018. There were 109 companies collected for observation in which they were taken by the method of purposive sampling. An analytical technique employed is logistic regression analysis. The results of hypothesis testing in this research indicate that management change, audit opinion, financial distress and auditor reputation affects the auditor switching. Meanwhile variabel of company size affect auditor switching, but in positive effect.\",\"PeriodicalId\":50867,\"journal\":{\"name\":\"Advances in Computers\",\"volume\":\"48 1\",\"pages\":\"185-198\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-09-29\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"3\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Advances in Computers\",\"FirstCategoryId\":\"94\",\"ListUrlMain\":\"https://doi.org/10.35310/ACCRUALS.V4I02.601\",\"RegionNum\":4,\"RegionCategory\":\"计算机科学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"Computer Science\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Advances in Computers","FirstCategoryId":"94","ListUrlMain":"https://doi.org/10.35310/ACCRUALS.V4I02.601","RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"Computer Science","Score":null,"Total":0}
THE EFFECT OF MANAGEMENT CHANGE, AUDIT OPINION, COMPANY SIZE, FINANCIAL DISTRESS AND AUDITOR REPUTATION ON AUDITOR SWITCHING
Histori Artikel : Tgl. Masuk : 07 September 2020 Tgl. Diterima : 29 September 2020 Tersedia Online : 29 September 2020 This study aims to empirically prove the effect of management change, audit opinion, company size, financial distress and auditor reputation on auditor switching. This research was conducted on manufacturing companies that have been listed in Indonesian Stock Exchange from 2016 – 2018. There were 109 companies collected for observation in which they were taken by the method of purposive sampling. An analytical technique employed is logistic regression analysis. The results of hypothesis testing in this research indicate that management change, audit opinion, financial distress and auditor reputation affects the auditor switching. Meanwhile variabel of company size affect auditor switching, but in positive effect.
期刊介绍：
Since its first volume in 1960, Advances in Computers has presented detailed coverage of innovations in computer hardware, software, theory, design, and applications. It has also provided contributors with a medium in which they can explore their subjects in greater depth and breadth than journal articles usually allow. As a result, many articles have become standard references that continue to be of significant, lasting value in this rapidly expanding field.
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