The role of auditor opinion in moderating the effect of financial distress on auditor switching in the infrastructure, utility, and transportation sub-sectors
The purpose of this study is to analyze the effect of company growth and financial distress on auditor switching with going concern audit opinion as a moderating variable. This study used secondary data obtained from Indonesia Stock Exchange. By suing a purposive sampling method, of 25 infrastructur...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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STIE Perbanas Surabaya
2020-06-01
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| Series: | Indonesian Accounting Review |
| Subjects: | |
| Online Access: | https://journal.perbanas.ac.id/index.php/tiar/article/view/2033/pdf |
| Summary: | The purpose of this study is to analyze the effect of company growth and financial distress on auditor switching with going concern audit opinion as a moderating variable. This study used secondary data obtained from Indonesia Stock Exchange. By suing a purposive sampling method, of 25 infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange (IDX) during the period of 5 years (2013-2017). The data were analyzed using descriptive analysis, logistic regression, and moderated regression analysis. The dependent variable used is auditor switching, while the independent variables are company growth and financial distress, with going concern audit opinion as the moderating variable. The results showed that company growth has no effect on auditor switching, financial distress has an effect on Auditor switching, going concern audit opinion has no affect and cannot moderate the effect of company growth on auditor switching, going concern audit opinion has an effect but cannot moderate the effect of financial distress on auditor switching. |
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| ISSN: | 2086-3802 2302-822X |