An Analysis Auditor Switching Determinants of Property and Real Estate Companies Listed on the Indonesia Stock Exchange
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Abstract
This paper aims to examine and analyze the effect of the size of the Public Accounting Firm (KAP), audit opinion, and leverage, on auditor switching. This research was conducted using associative research using secondary data. The population in this study were all property and real estate companies listed on the Indonesia Stock Exchange in 2016-2020, totaling 54 companies. With purposive sampling, the sample that met the criteria in this study was 42 companies with a total of 210 observations. Processing of data using logistic regression test based on testing dummy variables. The results of this study prove that partially KAP size has a significant effect on auditor switching, while audit opinion and leverage have no significant effect on auditor switching.
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Melisara Br Pinem, Puja Rizqy Ramadhan, & Rahima Br Purba. (2022). An Analysis Auditor Switching Determinants of Property and Real Estate Companies Listed on the Indonesia Stock Exchange. Economit Journal: Scientific Journal of Accountancy, Management and Finance, 2(2), 147-154. https://doi.org/10.33258/economit.v2i2.665
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References
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Mohammad Hudaib and TE Cooke. 2005. Qualified Audit Opinion and Auditor Switching. Department of Accounting and Finance, School of Business and Economics, University of Exeter.
Nasser, ATA, EA Wahid, SNFSM Nazri and M. Hudaib. 2006. Auditor-Client Relationship: The Case of Audit Tenure and Switching in Malaysia Auditors. Managerial Auditing Journal, Vol. 21 No. 7, 721-737.
Andri Prastiwi, and Frena Widayuarti Wilsya. 2009. "Factors Affecting Auditor Substitution: An Empirical Study of Public Companies in Indonesia". Journal of Dynamics of Accounting, Vol. 1, No. 1, (March), p. 62-75.
Arens, Alvin A., Randal J. Elder & Mark S. Beasley. 2005. Auditing & Assurance Services An Integrated Approach. 10th edition. Prentice Education International.
Arsani. 2011. Accuracy Analysis of Predictive Financial Distress of Manufacturing Companies Listed on the Indonesia Stock Exchange (Thesis). Denpasar: Udayana University.
Boynton, Johnson, RN, & Kell, WG 2003. Modern auditing (7th edition). (Transfer language Budi, IS & Wibowo, H.). Jakarta: Erlangga Publisher.
Brigham, Eugene G and Louis C. Gapenski. 1997. Financial Management - Theory and Practice. The Dryden Press. Eight Editions.
Damayanti, S. and M. Sudarma. 2007. "Factors Affecting Companies Moving Public Accounting Firms". Accounting National Symposium 11, Pontianak.
Davidson, Ronald A., Dean Neu. 1993. "A note of the Association Between Audit Firm Size and Audit Quality". Contemporary Accounting Research.
De Angelo, LE 1981. “Independence Auditors, “Low Balling, and Disclosure Regulations.” Journal of Accounting and Economics 3. August. p. 113-127.
Minister of Finance Regulation No. 17/ PMK.01/2008 concerning “Public Accountant Services”.
Divianto. 2011. "Factors Affecting the Company in Conducting Auditing Switching (Case Study: Manufacturing Companies on the IDX)". Journal of Economics and Accounting Information (Genius), Vol. 1, No. 2, May 2011.
Higgins, Robert C. 2003. Analysis for Financial Management, Seventh Edition, McGraw-Hill, Singapore.
IGA Asti Pratini and I. B Putra Astika. 2013. Phenomenon of Substitution of Auditors on the Indonesia Stock Exchange. Accounting EJournal of Udayana University.•Indonesian Institute of Accountants (IAI). 2011. Professional Standards of Public Accountants. Salemba Empat, Jakarta.
Imam Ghozali. 2006. Application of Multivariate Analysis with SPSS Program. Semarang: The publisher body of Diponegoro University.
Ismail, et al. 2008. Why Malaysian Second Board Companies Switch Auditors: Evidence of Bursa Malaysia, International Research Journal of Finance and Economics.
Lennox, Clive. 1999. "The Relationship Between Auditor Acouracy and Auditor Size An Evaluation of Reputation and Deep Pockets Argument". Journal of Business Finance and Accounting.
Mulyadi. 2002. Auditing. Edition 6. Salemba Empat Publisher.
Messier, William F. Jr. Steven M Glover. Douglas F Prawitt. 2005. Auditing and Assurance Services; A Systematic Approach, International Edition. McGraw Hill.
Mohammad Hudaib and TE Cooke. 2005. Qualified Audit Opinion and Auditor Switching. Department of Accounting and Finance, School of Business and Economics, University of Exeter.
Nasser, ATA, EA Wahid, SNFSM Nazri and M. Hudaib. 2006. Auditor-Client Relationship: The Case of Audit Tenure and Switching in Malaysia Auditors. Managerial Auditing Journal, Vol. 21 No. 7, 721-737.