AUDITOR SWITCHING: INFLUENCE OF COMPANY GROWTH, AUDIT TENURE , AUDIT OPINION AND AUDIT FEE

Authors

  • Dwika Indah Safira Universitas Riau
  • Novita Indrawati Universitas Riau
  • Alya Syahfitra Rahmadhanti Universitas Riau
  • Dian Juweni Putri Universitas Riau
  • Maulana Nugraha Universitas Riau
  • Mutiara Kadarwati Universitas Riau
  • Syahirah Ulya Fidran Universitas Riau

Abstract

This study aims to examine the effect of company growth, audit tenure , audit opinion and Audit Fee on auditor switching. This study is a quantitative study using secondary data derived from financial statements. The population in this study were all State-Owned Enterprises for the 2017-2021 Period. The sample selection in this study used purposive sampling method. The sample selected in this study were 56 companies and were selected based on the specified criteria. The data analysis method used is logistic regression. The results showed that the company growth, audit tenure and audit opinion had a significant effect on auditor switching. Meanwhile, the audit fee has no significant effect on auditor switching. The implications for historians and further research are that it is hoped that we can add other variables to strengthen the research or replace the variables with other proxies so that they can be used as material for consideration. Then, for state-owned companies, it is hoped that this research can present annual financial reports in a complete and timely manner.

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Published

2024-01-19

How to Cite

Safira, D. I., Indrawati, N., Rahmadhanti, A. S., Putri, D. J., Nugraha, M., Kadarwati, M., & Fidran, S. U. (2024). AUDITOR SWITCHING: INFLUENCE OF COMPANY GROWTH, AUDIT TENURE , AUDIT OPINION AND AUDIT FEE . Riau International Conference on Economics, Business and Accounting, 1(1, Januari), 139–151. Retrieved from https://riceba.prosiding.unri.ac.id/index.php/riceba-prosiding/article/view/125

Issue

Vol. 1 No. 1, Januari (2024): The 1 st Proceeding Riau International Conference on Economic Business and Accounting (RICEBA)

Section

Articles