The effect of public accounting firm size, financial distress, institutional ownership, and management change on the auditor switching in manufacturing companies listed in Indonesia Stock Exchange
The purpose of this study is to examine the effect of public accounting firm size, financial distress, institutional ownership, and management change on auditor switching in the manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2007 to 2012. The total samples in this research are...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
STIE Perbanas Surabaya
2014-12-01
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| Series: | Indonesian Accounting Review |
| Subjects: | |
| Online Access: | https://journal.perbanas.ac.id/index.php/tiar/article/view/334 |
| _version_ | 1818529904372744192 |
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| author | Dewi Sri Kistini Joicenda Nahumury |
| author_facet | Dewi Sri Kistini Joicenda Nahumury |
| author_sort | Dewi Sri Kistini |
| collection | DOAJ |
| description | The purpose of this study is to examine the effect of public accounting firm size, financial distress, institutional ownership, and management change on auditor switching in the manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2007 to 2012. The total samples in this research are 294 companies selected by using purposive sampling method based on specific criteria. Data are collected using secondary data from manufacturing companies listed in Indonesia Stock Exchange. The hypothesis is analyzed with Logistic Regression using SPSSs program 20.0 version for windows. The result of this research indicates that public accounting firm size has significant
effect on auditor switching, meanwhile financial distress, institutional ownership, and management change do not have significant effect on auditor switching. |
| first_indexed | 2024-12-11T17:12:56Z |
| format | Article |
| id | doaj.art-c3eb8f825a43430e97403f16c48e28a7 |
| institution | Directory Open Access Journal |
| issn | 2086-3802 2302-822X |
| language | English |
| last_indexed | 2024-12-11T17:12:56Z |
| publishDate | 2014-12-01 |
| publisher | STIE Perbanas Surabaya |
| record_format | Article |
| series | Indonesian Accounting Review |
| spelling | doaj.art-c3eb8f825a43430e97403f16c48e28a72022-12-22T00:57:28ZengSTIE Perbanas SurabayaIndonesian Accounting Review2086-38022302-822X2014-12-0142185194http://dx.doi.org/10.14414/tiar.v4i02.334The effect of public accounting firm size, financial distress, institutional ownership, and management change on the auditor switching in manufacturing companies listed in Indonesia Stock ExchangeDewi Sri Kistini0Joicenda Nahumury1STIE Perbanas SurabayaSTIE Perbanas SurabayaThe purpose of this study is to examine the effect of public accounting firm size, financial distress, institutional ownership, and management change on auditor switching in the manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2007 to 2012. The total samples in this research are 294 companies selected by using purposive sampling method based on specific criteria. Data are collected using secondary data from manufacturing companies listed in Indonesia Stock Exchange. The hypothesis is analyzed with Logistic Regression using SPSSs program 20.0 version for windows. The result of this research indicates that public accounting firm size has significant effect on auditor switching, meanwhile financial distress, institutional ownership, and management change do not have significant effect on auditor switching.https://journal.perbanas.ac.id/index.php/tiar/article/view/334auditor switching;accounting firm size;financial distress;instutional ownership;management change |
| spellingShingle | Dewi Sri Kistini Joicenda Nahumury The effect of public accounting firm size, financial distress, institutional ownership, and management change on the auditor switching in manufacturing companies listed in Indonesia Stock Exchange Indonesian Accounting Review auditor switching;accounting firm size;financial distress;instutional ownership;management change |
| title | The effect of public accounting firm size, financial distress, institutional ownership, and management change on the auditor switching in manufacturing companies listed in Indonesia Stock Exchange |
| title_full | The effect of public accounting firm size, financial distress, institutional ownership, and management change on the auditor switching in manufacturing companies listed in Indonesia Stock Exchange |
| title_fullStr | The effect of public accounting firm size, financial distress, institutional ownership, and management change on the auditor switching in manufacturing companies listed in Indonesia Stock Exchange |
| title_full_unstemmed | The effect of public accounting firm size, financial distress, institutional ownership, and management change on the auditor switching in manufacturing companies listed in Indonesia Stock Exchange |
| title_short | The effect of public accounting firm size, financial distress, institutional ownership, and management change on the auditor switching in manufacturing companies listed in Indonesia Stock Exchange |
| title_sort | effect of public accounting firm size financial distress institutional ownership and management change on the auditor switching in manufacturing companies listed in indonesia stock exchange |
| topic | auditor switching;accounting firm size;financial distress;instutional ownership;management change |
| url | https://journal.perbanas.ac.id/index.php/tiar/article/view/334 |
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