The Ifluence Of Audit Fee, Auditor Reputation, Audit Opinion and Management Changes On Auditor Switching

Authors

  • Husnul Annisa Sartika Universitas Pamulang
  • Intan Rahma Sari Universitas Pamulang

Abstract

This research aims to determine and obtain empirical evidence of the influence of audit fees, auditor reputation, audit opinion, and management changes on auditor turnover. This type of research is quantitative research and uses secondary data in the form of audited annual financial reports sourced from the official website of the Indonesia Stock Exchange (BEI). The population in this research is transportation sector companies registered on the BEI during 2018-2022, with 37 companies as the population, and the sample technique used was purposive sampling, meeting the criteria of 10 companies sampled in 5 years of observation. The data analysis technique in this research uses logistic regression analysis in the Eviews 9 software application. The results of this research show simultaneously that audit fees, audit reputation, audit opinion, and management changes affect auditor changes. And partially shows that audit fees, audit reputation, audit opinion, and management changes have an influence on auditor changes.

References

Adli, S. N., & Suryani, E. (2019). Pengaruh Leverage, Pergantian Manajemen, dan Audit Fee Terhadap Auditor Switching. Jurnal ASET (Akuntansi Riset), 11(2), 288–300. https://doi.org/10.17509/jaset.v11i2.17922

Akhsani, N., Rosharlianti, Z., & Anisa. (2021). Faktor Determinan Audit Report Lag Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efe Indonesia Tahun 2017-2019. Journal of Applied Managerial Accounting, 5(2), 132–141.https://doi.org/10.30871/jama.v5i2.3053

Aulia Najwa, V., & Syofyan, E. (2020). Pengaruh Management Change, Ukuran Perusahaan Klien, Dan Audit Fee Terhadap Auditor Switching. Jurnal Eksplorasi Akuntansi, 2(2), 2726–2739. https://doi.org/10.24036/jea.v2i2.242

Azmi, S., Pramudyo, A. T., Klau, I. D., Pertiwi, M., & Ismanto, J. (2022). Pengaruh Due Proffesional Care Dan Rotasi Audit Terhadap Kualitas Audit dengan Fee Auditor Sbg Moderasi (Sektor Energi BEI 2016-2020). 2(2), 1–23.

Halim, K. I. (2021). Pengaruh Leverage, Opini Audit Tahun Sebelumnya, Pertumbuhan Perusahaan, dan Ukuran Perusahaan terhadap Opini Audit Going Concern. Owner, 5(1), 164–173. https://doi.org/10.33395/owner.v5i1.348

Muslimah, I., & Pohan, H. T. (2022). Pengaruh Opini Audit Pergantian Manajemen Audit Fee Dan Reputasi Auditor Terhadap Auditor Switching. Jurnal Ekonomi Trisakti, 2(2), 1843–1852. https://doi.org/10.25105/jet.v2i2.14996

Nainggolan, A., Sidauruk, T. D., & Cahyani, E. F. (2022). Pengaruh Pergantian Manajemen, Financial Distress, Ukuran KAP, Audit Fee, Dan Opini Audit Terhadap Auditor Switching. Jurnal Ilmiah Akuntansi Dan Ekonomi, 7(1), 1–11.

Ni’mah, D. L., & Triani, N. N. A. (2021). Pengaruh Variabel Profitabilitas , Size , Inherent Risk , Pertumbuhan Perusahaan dan Audit Changes terhadap Audit Report Lag. Jurnal Akuntansi Unesa, 9(2), 1–13.

Oktapiyana, E., Dhiana, P., & Putri, M. A. (2018). Pengaruh Independensi, Mekanisme Corporate Good Governance, Dan Kualitas Audit Terhadap Integritas Laporan Keuangan Dengan Komisaris Independen Sebagai Variabel Intervening. Jurnal Ilmiah Akuntansi, 4(4), 1–26.

Pratiwi, P. M., Mashuri, A. A. S., & Ermaya, H. N. L. (2022). Financial Distress Memoderasi Hunungan Antara Opini Audit dan Audit Delay Terhadap Auditor Switching. Syntax Idea, 4(8.5.2017), 2003–2005.

Rahmi, N. U., Stefano, J., Junaidi, Silfenni, & Saragih, B. V. (2019). Pengaruh Opini Audit, Financial Distress Dan Ukuran Perusahaan Terhadap Auditor Switchin. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 3(2), 1–14. https://doi.org/10.31955/mea.vol4.iss1.pp26

Saputra, A. D., Irawan, C. R., & Ginting, W. A. (2020). Pengaruh Ukuran Perusahaan, Opini Audit, Umur Perusahaan, Profitabilitas dan Solvabilitas Terhadap Audit Delay. Owner (Riset Dan Jurnal Akuntansi), 4(2), 286. https://doi.org/10.33395/owner.v4i2.239

Shanti, Y. K. (2020). Pengaruh Komite Audit Terhadap Kinerja Keuangan Perusahaan Dengan Dewan Komisaris Sebagai Variabel Intervening. Jurnal Ilmiah Ekonomi Kita, 9(12), 147–158. https://journal.feb.unipa.ac.id/index.php/acemo

Stevani, C., & Siagian, V. (2020). Pengaruh Audit Delay, Audit Fee, dan Ukuran Perusahaan Terhadap Auditor Switching (Studi Pada Perusahaan Sektor Industri Barang Konsumsi Terdaftar di BEI 2016-2019). Jurnal Ekonomis, 13(3), 55–66. https://jurnal.unai.edu/index.php/jeko/article/view/2394/1755

Widajantie, T. D., & Dewi, A. P. (2020). Pengaruh Ukuran KAP, Opini Audit, Audit Delay, Financial Distress, dan Pergantian Manajemen terhadap Voluntary Auditor Switching. Liability, 2(2), 19–52.

Widnyani, N. L. E. D., & Muliartha, K. (2018). Pengaruh Opini Audit, Audit Fee, Reputasi KAP, dan Ukuran Perusahaan Klien Terhadap Auditor Switching. E-Jurnal Akuntansi Universitas Udayana, 23(2), 1119–1145. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/36967

Downloads

Published

2024-07-05

Issue

Section

Artikel