Analisis Pengaruh Ukuran Perusahaan Dan Opini Audit Terhadap Auditor Switching Pada Sektor Industri

Authors

  • Nabilla Faradhillah Universitas Muhammadiyah Tangerang
  • Dirvi Surya Abbas Universitas Muhammadiyah Tangerang

Keywords:

Company Size, Audit Opinion, Audit Switching

Abstract

This study aims to analyze how the influence of company size and audit opinion on auditor switching in the industrial sector on the Indonesia Stock Exchange in 2016-2020.This research is a quantitative descriptive research. The population in this study are industrial sector companies listed on the Indonesia Stock Exchange in 2016-2020, totaling 30 samples. The conclusion of this study is that partially the Company Size and Audit Opinion have an effect on Auditor Switching in industrial sector companies on the IDX.

References

Nurul Aini & M. Rizal Yahya. 2019. Pengaruh Management Change, Financial, Distress, Ukuran

Perusahaan klien, dan Opini Audit Terhadap Auditor Switching. E-jurnal Akuntansi

Universitas Syiah Kuala, 2: 245-258.

Fitriana Silva Dwiyanti. 2020. Pengaruh Ukuran Perusahaan dan Opini Audit terhadap

Terjadinya Auditor Switching dengan Dimoderasi oleh Reputasi Auditor. E-Jurnal Akuntansi Universitas Negeri Semarang, 4: 255-270

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Published

2022-01-22

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