EFFECT OF COMPANY SIZE, FINANCIAL MISTAKES AND CHANGE MANAGEMENT REGARDING AUDITOR SWITCHING
DOI:
https://doi.org/10.31942/jafin.v3i2.11296Abstract
research objectives of this study are, to analyze the influence of company size on auditor switching in food and beverage sub-sector manufacturing companies in 2017-2021. To analyze the influence of Financial Distress on Auditor Switching in Food and Beverage Sub-Sector Manufacturing Companies in 2017-2021. To analyze the effect of Management Changes on Auditor Switching in Food and Beverage Sub-Sector Manufacturing Companies in 2017-2021. The type of research used is quantitative and type research data Which used in study This is data secondary. Population Which used in study This is company manufacturers listed on the Indonesian Stock Exchange (BEI). Sample selection carried out using a purposive sampling method. Data analysis method using analysis statictics descriptive and analysis regression logistics. This research using 110 samples data company. results following, Company size has no effect on auditor switching food and beverage sub-sector manufacturing companies. Financial distress positive and significant effect on auditors switching in food and beverage sub-sector manufacturing companies. Substitution management No influential to auditors switching on food and beverage sub-sector manufacturing companies.
Â
Keywords :Â Switcing Auditor, Company Size, Financial Distress, Change of Management
References
Astuty, MD, Julianto, W., & Subur. (2021). The Influence of Management Change, KAP Size, Financial Distress, and Company Growth on Auditor Switching. Proceedings of the National Research Conference on Economics, Management and Accounting , (2), 1118-1134.
Brigham, Eugene F., & Houston, J. F. (2011). Fundamentals of Financial Management . Jakarta: Salemba Empat.
Deliana., & Rahman, A., & Monica, L. (2021). Factors that Influence Auditor Switching. Indonesian Accounting and Business Review , (5)11, 1-12.
Diana. (2019). Factors that Influence Auditor Switching in Non-Financial Companies. Journal of Business and Accounting , (20)2, 141-148.
Ghozali, I. ( 2018) . Application Analysis Multivariate with Program SPSS 25 (7th ed.). Semarang: Body Publisher Diponegoro University.
Ghozali, I. (2020). 25 Grand Theories . Semarang: Pratama Yoga.
Halim, KI (2021). The Influence of Company Size, Management Change, and Auditor Reputation on Auditor Switching. Journal of Revenue Accounting Journal , 2(1), 75-82.
Indriasih, D., Fajri, A., & Fanani, B., (2022). Factors that Influence Auditor Switching in Non-Cyclical Companies. Monex – Journal of Accounting Research , (11)2, 272-286.
Lius, AN, & Liani, A. (2018). The Influence of Financial Distress and KAP Size on the Phenomenon of Changing Auditors on the Indonesian Stock Exchange. Scientific Journal of Accounting and Humanics , (8)3, 277-287.
Manto, JI & Manda DL (2018). Financial Performance, Stock Performance and Capital Structure in Indonesia. Accounting, Auditing & Information Research Media , 18(2), 205–224.
Manto, JI, & Manda, DL (2018). The Influence of Financial Distress, Management Change and KAP Size on Auditor Switching. Accounting, Auditing & Information Research Media , (18)2, 205-224.
Ramadhan, F., Ermaya, HNL, & Widyastuti, S., (2020). Analysis of Factors that Influence Auditor Switching in Indonesia. JIAKES Scientific Journal of Accounting . (8)3, 381-392.
Suanthara, PA, & Wirajaya, IGA (2021). Size of Public Accounting Firm, Company Size, Change of Management and Change of Public Accounting Firm. Accounting E-Journal , 31(4), 894-908.
Sugiyono. 2013. Method Study Quantitative, Qualitative And R&D . Bandung: Alphabeta.
