Likelihood of Auditor Switching: Evidence for Indonesia

Authors

  • Hadri Kusuma Islamic University of Indonesia
  • Diana Farida

DOI:

https://doi.org/10.20525/ijrbs.v8i2.192

Keywords:

Reputation, Financial Distress, Management Change, Audit Opinion, Profitability, Auditor Switching

Abstract

This research aims to analyze factors determining the likelihood of auditor switching. The populations in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2015-2017. The type of data collected in this research was secondary data. The data analysis used in this research were 133 selected companies after applying purposive sampling method. The methods of data analysis were descriptive statistics, correlation tests, and generalized linear model (GLM). The results of this research indicated that the variables of financial distress, profitability, Certified Public Accountant (CPA) reputation and management change are significantly determinants of the likelihood of auditor switching. The paper further discusses and interprets the finding of the study.

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Published

2019-03-26

How to Cite

Kusuma, H., & Farida, D. (2019). Likelihood of Auditor Switching: Evidence for Indonesia. International Journal of Research in Business and Social Science (2147- 4478), 8(2), 29–40. https://doi.org/10.20525/ijrbs.v8i2.192

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Section

Articles