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Pengaruh Opini Audit, Pertumbuhan Perusahaan, Profitabilitas dan Kompleksitas Perusahaan terhadap Auditor Switching

Year: 2025

Type: article

Abstract: This research aims to determine the effect of audit opinion, company growth, profitability and the company complexity on auditor switching. The population in this study are financial companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021. The research sample was determined using the purposive sampling method with a total sample of 36 companies. The data used is secondary data from the official website of finance companies. The analytical method used is logistic regression with SPSS. The of this study showed that audit opinion, company growth, profitability and the company complexity doesn’t affect the auditor switching.

Source: JURNAL EKSPLORASI AKUNTANSI

DOI: 10.24036/jea.v7i1.1116

Authors: Novellia Hendri Yanti, Mia Angelina Setiawan

Institution: State University of Padang

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4407923570

FWCI:

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