ANALYSIS OF FACTORS AFFECTING AUDITOR TURNOVER

Authors

  • Niken Dwi Anggraeni Fakultas Ekonomi dan Bisnis, Perbanas Institute
  • Rizal Maward Fakultas Ekonomi dan Bisnis, Perbanas Institute

Keywords:

profitability, financial distress, company size, KAP size

Abstract

The purpose of this study is to analyze the effect of profitability, company size, financial distress, and KAP size on auditor switching. This research population is a financial company listed in the Indonesia Stock Exchange (IDX) in 2020-2022 totaling 84 companies. Sample is used by as many as 57 companies selected using a purposive sampling method. This research uses secondary data obtained from financial statements and independent auditor's reports published on the internet on the official website of the Indonesia Stock Exchange www.idx.co.id. The data analysis technique used in this research is descriptive statistics and logistic regression. The results of this study indicate that profitability and KAP size have a negative effect on auditor switching, while company size and financial distress have no significant effect on auditor switching.

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Published

2024-08-16

Issue

Vol. 2 (2024): Proceedings of the Perbanas International Seminar on Economics, Business, Management, Accounting and IT

Section

Articles