Analysis of Factors Affecting Manufacturing Companies in Indonesia Performing a Switching Auditor
This study aims at analyzing the influence of the Public Accountant Firms Size, Size of Company, Financial Distress, Audit Opinion and Management Turnover toward Auditor Switching. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange during the period 2011-2...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Negeri Semarang
2017-03-01
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| Series: | Jurnal Dinamika Akuntansi |
| Subjects: | |
| Online Access: | https://journal.unnes.ac.id/nju/index.php/jda/article/view/11998 |
| _version_ | 1818546699110449152 |
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| author | Atika Sukma Winata Indah Anisykurlillah |
| author_facet | Atika Sukma Winata Indah Anisykurlillah |
| author_sort | Atika Sukma Winata |
| collection | DOAJ |
| description | This study aims at analyzing the influence of the Public Accountant Firms Size, Size of Company, Financial Distress, Audit Opinion and Management Turnover toward Auditor Switching. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange during the period 2011-2015 consisting of 134 companies. The sample was obtained by purposive sampling technique which resulted in the sample of 26 companies. Methods of data analysis using logistic regression and SPSS 21 using data and other information obtained from Annual Report. Results of this study shows that the Public Accountant Firms Size and Management Turnover have significant impact toward auditor switching, size of company have influence auditor switching. Financial distress and audit opinion did not effect auditor switching significantly. The value of Nagelkerke R Square is 0.283. conclusions of this study is the Public Accountant Firms Size and Management Turnover have significant impact toward auditor switching, size of company have influence auditor switching. Financial distress and audit opinion did not effect auditor switching significantly. |
| first_indexed | 2024-12-12T07:56:44Z |
| format | Article |
| id | doaj.art-4aefef7265f341119774149e972e7ca0 |
| institution | Directory Open Access Journal |
| issn | 2085-4277 2502-6224 |
| language | English |
| last_indexed | 2024-12-12T07:56:44Z |
| publishDate | 2017-03-01 |
| publisher | Universitas Negeri Semarang |
| record_format | Article |
| series | Jurnal Dinamika Akuntansi |
| spelling | doaj.art-4aefef7265f341119774149e972e7ca02022-12-22T00:32:18ZengUniversitas Negeri SemarangJurnal Dinamika Akuntansi2085-42772502-62242017-03-0191829110.15294/jda.v9i1.119986677Analysis of Factors Affecting Manufacturing Companies in Indonesia Performing a Switching AuditorAtika Sukma Winata0Indah Anisykurlillah1Department of Accounting, Faculty of Economics, Universitas Negeri Semarang, Indonesia Gedung L2, Sekaran, Gunungpati, Semarang, Jawa Tengah, Indonesia 50229Department of Accounting, Faculty of Economics, Universitas Negeri Semarang, Indonesia Gedung L2, Sekaran, Gunungpati, Semarang, Jawa Tengah, Indonesia 50229This study aims at analyzing the influence of the Public Accountant Firms Size, Size of Company, Financial Distress, Audit Opinion and Management Turnover toward Auditor Switching. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange during the period 2011-2015 consisting of 134 companies. The sample was obtained by purposive sampling technique which resulted in the sample of 26 companies. Methods of data analysis using logistic regression and SPSS 21 using data and other information obtained from Annual Report. Results of this study shows that the Public Accountant Firms Size and Management Turnover have significant impact toward auditor switching, size of company have influence auditor switching. Financial distress and audit opinion did not effect auditor switching significantly. The value of Nagelkerke R Square is 0.283. conclusions of this study is the Public Accountant Firms Size and Management Turnover have significant impact toward auditor switching, size of company have influence auditor switching. Financial distress and audit opinion did not effect auditor switching significantly.https://journal.unnes.ac.id/nju/index.php/jda/article/view/11998Public Accountant Firms SizeSize of CompanyFinancial DistressAuditor Switching |
| spellingShingle | Atika Sukma Winata Indah Anisykurlillah Analysis of Factors Affecting Manufacturing Companies in Indonesia Performing a Switching Auditor Jurnal Dinamika Akuntansi Public Accountant Firms Size Size of Company Financial Distress Auditor Switching |
| title | Analysis of Factors Affecting Manufacturing Companies in Indonesia Performing a Switching Auditor |
| title_full | Analysis of Factors Affecting Manufacturing Companies in Indonesia Performing a Switching Auditor |
| title_fullStr | Analysis of Factors Affecting Manufacturing Companies in Indonesia Performing a Switching Auditor |
| title_full_unstemmed | Analysis of Factors Affecting Manufacturing Companies in Indonesia Performing a Switching Auditor |
| title_short | Analysis of Factors Affecting Manufacturing Companies in Indonesia Performing a Switching Auditor |
| title_sort | analysis of factors affecting manufacturing companies in indonesia performing a switching auditor |
| topic | Public Accountant Firms Size Size of Company Financial Distress Auditor Switching |
| url | https://journal.unnes.ac.id/nju/index.php/jda/article/view/11998 |
| work_keys_str_mv | AT atikasukmawinata analysisoffactorsaffectingmanufacturingcompaniesinindonesiaperformingaswitchingauditor AT indahanisykurlillah analysisoffactorsaffectingmanufacturingcompaniesinindonesiaperformingaswitchingauditor |