PERGANTIAN AUDITOR SEBAGAI UPAYA MENJAGA INDEPENDENSI
Research Purposes. This study aims to examine and analyze factors related to auditor replacement. Research Method. The unit of analysis in this study is all property and real estate sector companies listed on the Indonesia Stock Exchange, and 23 companies are taken as samples that meet the criteria,...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya
2022-05-01
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| Series: | Jurnal Akuntansi Kontemporer |
| Subjects: | |
| Online Access: | http://journal.wima.ac.id/index.php/JAKO/article/view/3534 |
| _version_ | 1797668866803892224 |
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| author | Annisa Dini Fathonah Darti Djuharni Sonhaji Sonhaji |
| author_facet | Annisa Dini Fathonah Darti Djuharni Sonhaji Sonhaji |
| author_sort | Annisa Dini Fathonah |
| collection | DOAJ |
| description | Research Purposes. This study aims to examine and analyze factors related to auditor replacement.
Research Method. The unit of analysis in this study is all property and real estate sector companies listed on the Indonesia Stock Exchange, and 23 companies are taken as samples that meet the criteria, the total number observed is 92 in the form of annual reports for the 2016-2019 period. Data were analyzed using logistic regression analysis.
Research Result and Findings. The results of this study reveal that management turnover and audit fees have no effect on auditor switching, while audit delay affects auditor switching. The results of this research are expected to be a consideration for companies in making decisions for auditor replacement. |
| first_indexed | 2024-03-11T20:35:44Z |
| format | Article |
| id | doaj.art-de787a05dd01491abe623c0e12caaca1 |
| institution | Directory Open Access Journal |
| issn | 2085-1189 2685-9971 |
| language | English |
| last_indexed | 2024-03-11T20:35:44Z |
| publishDate | 2022-05-01 |
| publisher | Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya |
| record_format | Article |
| series | Jurnal Akuntansi Kontemporer |
| spelling | doaj.art-de787a05dd01491abe623c0e12caaca12023-10-02T07:17:11ZengSekolah Pascasarjana Universitas Katolik Widya Mandala SurabayaJurnal Akuntansi Kontemporer2085-11892685-99712022-05-011429410310.33508/jako.v14i2.35342478PERGANTIAN AUDITOR SEBAGAI UPAYA MENJAGA INDEPENDENSIAnnisa Dini Fathonah0Darti Djuharni1Sonhaji Sonhaji2STIE Malangkuçeçwara MalangSTIE Malangkuçeçwara MalangSTIE Malangkuçeçwara MalangResearch Purposes. This study aims to examine and analyze factors related to auditor replacement. Research Method. The unit of analysis in this study is all property and real estate sector companies listed on the Indonesia Stock Exchange, and 23 companies are taken as samples that meet the criteria, the total number observed is 92 in the form of annual reports for the 2016-2019 period. Data were analyzed using logistic regression analysis. Research Result and Findings. The results of this study reveal that management turnover and audit fees have no effect on auditor switching, while audit delay affects auditor switching. The results of this research are expected to be a consideration for companies in making decisions for auditor replacement.http://journal.wima.ac.id/index.php/JAKO/article/view/3534audit delayaudit feeauditor switchingindependencethe change of management |
| spellingShingle | Annisa Dini Fathonah Darti Djuharni Sonhaji Sonhaji PERGANTIAN AUDITOR SEBAGAI UPAYA MENJAGA INDEPENDENSI Jurnal Akuntansi Kontemporer audit delay audit fee auditor switching independence the change of management |
| title | PERGANTIAN AUDITOR SEBAGAI UPAYA MENJAGA INDEPENDENSI |
| title_full | PERGANTIAN AUDITOR SEBAGAI UPAYA MENJAGA INDEPENDENSI |
| title_fullStr | PERGANTIAN AUDITOR SEBAGAI UPAYA MENJAGA INDEPENDENSI |
| title_full_unstemmed | PERGANTIAN AUDITOR SEBAGAI UPAYA MENJAGA INDEPENDENSI |
| title_short | PERGANTIAN AUDITOR SEBAGAI UPAYA MENJAGA INDEPENDENSI |
| title_sort | pergantian auditor sebagai upaya menjaga independensi |
| topic | audit delay audit fee auditor switching independence the change of management |
| url | http://journal.wima.ac.id/index.php/JAKO/article/view/3534 |
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