Paper Title :An Investigation Into The Determinants of Auditor Switch in Indonesia’s Listed Companies

Author :Herry Sunarto

Article Citation :Herry Sunarto , (2019 ) " An Investigation Into The Determinants of Auditor Switch in Indonesia’s Listed Companies " , International Journal of Management and Applied Science (IJMAS) , pp. 32-36, Volume-5,Issue-9

Abstract : This study aims to investigate the determinant factors affecting auditor switch, namely change in management, audit firm size, financial distress, and company size among listed companies in Indonesia Stock Exchange.The population in this study was manufacturing companies listed in Indonesia Stock Exchange during the year of 2014-2017. The samples consisted of 22 companies from total of 155 manufacturing companies obtained using purposive sampling method. Data were analysed using logistic regression analysis. The result shows that change in management and financial distress positively influenced auditor switch. Audit firm size did not significantly influence auditor switch. And company size negatively influenced auditor switch Keyword- Change in Management, Audit Firm Size, Financial Distress, Company Size, Auditor Switch

Type : Research paper

Published : Volume-5,Issue-9

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