Pengaruh Pertumbuhan Perusahaan dan Reputasi Auditor Terhadap Auditor Switching

Authors

  • Bunga Widya Safitri Universitas Muhammadiyah Purwokerto
  • Adinda Nur Afifah Universitas Muhammadiyah Purwokerto
  • Fathio Mulya Firdausy Universitas Muhammadiyah Purwokerto
  • Nur Afif Yuniato Universitas Muhammadiyah Purwokerto
  • Bima Cinintya Pratama Universitas Muhammadiyah Purwokerto

DOI:

https://doi.org/10.30595/raar.v3i1.13939

Abstract

This study aims to determine the impact of audit opinion analysis, board of directors turnover, KAP scale, KAP client scale, and audit delay on auditor turnover.

The sample used in this study is all real estate and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2021. The results of the study show that growth and audit reputation have a positive effect on auditor income. This suggests that scale and reliability are crucial information and therefore more research is needed in the future on KPAs and other factors influencing CPA earnings in Indonesia.

Keywords: Company Growth, Auditor Reputation, and Auditor Switching

References

Ayu, S., Pradita, P., & Laksito, H. (2015). Analisis Hubungan Auditor-Klien : Faktor-Faktor Yang Mempengaruhi Auditor Switching. Analisis Hubungan 72 Auditor-Klien : FaktorFaktor Yang Mempengaruhi Auditor Switching. 4(2), 988-998.

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Published

2023-03-16

Issue

Vol. 3 No. 1 (2023): Review of Applied Accounting Research (RAAR) - February

Section

Articles

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RAAR: Review of Applied Accounting Research is licensed under a Creative Commons Attribution 4.0 International License.