Analisis Faktor – Faktor yang Mempengaruhi Auditor Switching pada Perusahaan Manufaktur yang Tercatat di Bursa Efek Indonesia Tahun 2016 – 2020
Daftar Isi:
- Auditor switching is one way to improve auditor independence and audit quality. The long relationship between the auditor and the client can be the cause of the loss of independence from the auditor, because it will have a high dependence or economic ties to the client. This study aims at analyzing the influence of the Audit Opinion, Firm Size, and Financial Distress toward Auditor Switching. The data used is secondary data from the annual reports of trading companies, especially in the food and beverage sector listed on the Indonesia Stock Exchange for the period 2016 - 2020. The sampling technique used in this research is purposive sampling with a total sample of 13 companies within a period of 5 years so that the number of samples is 65. The analytical method used is logistic regression analysis. The results show that audit opinion, company size, and financial distress have no effect on the change of auditor.