Reveal Voluntary Auditor Switching Determinants in Indonesia: Evidence from Financial Services Sector
Many argue that factors affecting voluntary auditor switching by clients have not been commonly agreed. This research attempts to investigate whether management change, company growth, the credibility of auditor, and audit tenure both simultenously and partially influence voluntary auditor switching...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Negeri Semarang
2019-03-01
|
| Series: | Jurnal Dinamika Akuntansi |
| Subjects: | |
| Online Access: | https://journal.unnes.ac.id/nju/index.php/jda/article/view/18042 |
| _version_ | 1828868454040469504 |
|---|---|
| author | Puji Wibowo Ai Rahmawati |
| author_facet | Puji Wibowo Ai Rahmawati |
| author_sort | Puji Wibowo |
| collection | DOAJ |
| description | Many argue that factors affecting voluntary auditor switching by clients have not been commonly agreed. This research attempts to investigate whether management change, company growth, the credibility of auditor, and audit tenure both simultenously and partially influence voluntary auditor switching by auditee. We use public companies from financial services listed in Indonesian Capital Market over period 2011-2016 as research objects. We conduct logistic regression to reveal whether relationship between those variables exists. Based on our analysis, we conclude that those four independent variables have no significant impacts on voluntary auditor rotation. This result not only confirms some previous studies but also contrary with a number of former researches. Therefore, we suggest that future research shall take other variables into account such as good corporate governance components to obtain more convincing results |
| first_indexed | 2024-12-13T05:31:19Z |
| format | Article |
| id | doaj.art-431d4c48af46454d9af8785cbe509e9b |
| institution | Directory Open Access Journal |
| issn | 2085-4277 |
| language | English |
| last_indexed | 2024-12-13T05:31:19Z |
| publishDate | 2019-03-01 |
| publisher | Universitas Negeri Semarang |
| record_format | Article |
| series | Jurnal Dinamika Akuntansi |
| spelling | doaj.art-431d4c48af46454d9af8785cbe509e9b2022-12-21T23:58:03ZengUniversitas Negeri SemarangJurnal Dinamika Akuntansi2085-42772019-03-0111111410.15294/jda.v11i1.180428900Reveal Voluntary Auditor Switching Determinants in Indonesia: Evidence from Financial Services SectorPuji Wibowo0Ai Rahmawati1Politeknik Keuangan Negara STANSekolah Tinggi Ilmu Ekonomi Dr. Mochtar TalibMany argue that factors affecting voluntary auditor switching by clients have not been commonly agreed. This research attempts to investigate whether management change, company growth, the credibility of auditor, and audit tenure both simultenously and partially influence voluntary auditor switching by auditee. We use public companies from financial services listed in Indonesian Capital Market over period 2011-2016 as research objects. We conduct logistic regression to reveal whether relationship between those variables exists. Based on our analysis, we conclude that those four independent variables have no significant impacts on voluntary auditor rotation. This result not only confirms some previous studies but also contrary with a number of former researches. Therefore, we suggest that future research shall take other variables into account such as good corporate governance components to obtain more convincing resultshttps://journal.unnes.ac.id/nju/index.php/jda/article/view/18042voluntary auditor switching, financial sector, management change, firm growth, and public accountant |
| spellingShingle | Puji Wibowo Ai Rahmawati Reveal Voluntary Auditor Switching Determinants in Indonesia: Evidence from Financial Services Sector Jurnal Dinamika Akuntansi voluntary auditor switching, financial sector, management change, firm growth, and public accountant |
| title | Reveal Voluntary Auditor Switching Determinants in Indonesia: Evidence from Financial Services Sector |
| title_full | Reveal Voluntary Auditor Switching Determinants in Indonesia: Evidence from Financial Services Sector |
| title_fullStr | Reveal Voluntary Auditor Switching Determinants in Indonesia: Evidence from Financial Services Sector |
| title_full_unstemmed | Reveal Voluntary Auditor Switching Determinants in Indonesia: Evidence from Financial Services Sector |
| title_short | Reveal Voluntary Auditor Switching Determinants in Indonesia: Evidence from Financial Services Sector |
| title_sort | reveal voluntary auditor switching determinants in indonesia evidence from financial services sector |
| topic | voluntary auditor switching, financial sector, management change, firm growth, and public accountant |
| url | https://journal.unnes.ac.id/nju/index.php/jda/article/view/18042 |
| work_keys_str_mv | AT pujiwibowo revealvoluntaryauditorswitchingdeterminantsinindonesiaevidencefromfinancialservicessector AT airahmawati revealvoluntaryauditorswitchingdeterminantsinindonesiaevidencefromfinancialservicessector |