Voluntary Auditor Switching in Listed Companies: What Influences It?

Authors

  • Lisda Aisyah Institut Agama Islam Darussalam Martapura
  • Rohana Faridah Unversitas Islam Negeri Antasari Banjarmasin

Keywords:

Audit delay, Going concern Audit Opinion, Management Change, Auditor Reputation, Company Size, and Voluntary Auditor Switching

Abstract

This research is motivated by several variables including audit delay, going concern audit opinions, changes in auditor reputation management, and company size at voluntary auditor turnover has an effect on voluntary auditor switching. Based on the purposive sampling method, 42 company samples were obtained with a total of 252 samples over a period of 6 years. The analysis of this research uses logistic regression analysis. The results showed that audit delay, going concern audit opinions, management changes, auditor reputation and company size had no effect on voluntary auditor switching. The results of this study cannot change agency theory on audit delay, going concern audit opinions, management changes, auditor reputation and company size on voluntary auditor turnover. 

References

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Published

2023-06-01

How to Cite

Aisyah, L., & Faridah, R. (2023). Voluntary Auditor Switching in Listed Companies: What Influences It?. Asian Journal of Islamic Economics and Business, 1(1), 42–63. Retrieved from https://jurnal.uin-antasari.ac.id/index.php/ajieb/article/view/9389

Issue

Vol. 1 No. 1 (2023)

Section

Articles

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