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ANALISIS PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, UKURAN KLIEN, OPINI GOING CONCERN, DAN AUDIT FEE TERHADAP AUDITOR SWITCHING

Jurnal Ilmiah Riset Akuntansi

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Title ANALISIS PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, UKURAN KLIEN, OPINI GOING CONCERN, DAN AUDIT FEE TERHADAP AUDITOR SWITCHING
 
Creator Fitriyah, Lailatul
Malikah, Anik
Mahsuni, Abdul Wahid
 
Description BSTRACTThe fact`s that in Indonesia the auditor switching is done voluntarily,because often times the auditor switching is carried out accompanied by achange in management policy. Then an independent party is needed inmediating internal parties and external parties. The purpose of this studywas to determine the client, the going concern opinion and the audit fee onthe switching auditor. The sampling technique uses purposive samplingmethod with a total sample of 90 companies. Data analysis technique useslogistic regression because the dependent variable uses dummy variables.The results of this analysis are the size of the public accounting firm, clientsize, going concern opinion and audit fees affecting simultaneouslyswitching auditors. And the size of the public accounting firm has a partialeffect on the switching auditor while client size, going concern opinion andaudit fee have no effect on the switching auditor.Keywords: Size of public accounting firm, client size, going concern opinionand audit fee.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2018-08-21
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/1429
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 7, No 07 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/1429/1401
 
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