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Firm Size, Profitability, Audit Delay on Auditor Switching

Year: 2024

Type: conference-paper

Abstract: This study aims to examine the effect of firm size, profitability, audit delay on auditor switching in manufacturing companies on the Indonesian Stock Exchange in 2021-2022. This study uses a quantitative descriptive method, using secondary data and documentation study collection techniques. The sampling technique was purposive sampling method which resulted in a sample of 55 companies. Data analysis using logistic regression. The test results show that firm size has no significant effect on auditor switching, profitability has a significant effect on auditor switching and audit delay has a significant effect on auditor switching. Suggestions for further research to have an increased research period and use primary data for more accurate research results.

Source: International Conference of Business and Social Sciences

DOI: 10.24034/icobuss.v3i1.434

Authors: Helen Weilia Tantri, Nia Yuniarsih

Institution: Universitas Katolik Darma Cendika

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: hybrid

OpenAlex ID: W4390950144

FWCI:

Cites: 6

Cited by:

Related to: 10