Analysis of Factors Affecting Auditor Switching

QR Code

Analysis of Factors Affecting Auditor Switching

This research aimed to determine the impact of management changes, company growth, financial distress, and the percentage change in ROA, KAP size, and company size on auditor switching. In this study, the management changes and KAP size employed dummy variables. The company growth is projected by it...

Full description

Saved in:

Bibliographic Details
Main Authors:	N Nursiam, Dedy Yana Purwana, Indah Permata Dewi
Format:	Article
Language:	English
Published:	Muhammadiyah University Press 2023-04-01
Series:	Riset Akuntansi dan Keuangan Indonesia
Subjects:	management changes company growth financial distress the percentage change in roa kap size company size auditor switching
Online Access:	https://journals2.ums.ac.id/index.php/reaksi/article/view/9793
Tags:	Add Tag No Tags, Be the first to tag this record!

Similar Items

Predicting financial distress in property and real estate companies: moderation of company size
by: Wiwik Saraswati
Published: (2025-06-01)

Pengaruh ROA, LDR, Ukuran Perusahaan, CAR, NPL terhadap Return Saham pada Perusahaan Perbankan di BEI
by: Ni Putu Mia Pradnyawati, et al.
Published: (2023-06-01)

Factors Affecting Financial Distress of the Companies in Consumer Cyclical Sector
by: Indri Sindia Hantika, et al.
Published: (2025-06-01)

Client Internal Factors to The Change of Upgrade, Downgrade, and Same Grade of Public Accounting Firm (An Empirical Study on The Banking Sector Companies Listed in The Indonesia Stock Exchange for The Year of 2014-2018)
by: Erma Setiawati, et al.
Published: (2020-09-01)

Company Size, Profitability, Tax, And Good Corporate Governance On The Company’s Decision To Transfer Pricing (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2015-2018 Period)
by: Atwal Arifin, et al.
Published: (2020-09-01)

THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITY, CAPITAL INTENSITY, SIZE COMPANY AND FINANCIAL DISTRESS ON TAX AGGRESSIVITY (Empirical Study of Manufacturing Companies Listed on the IDX in 2017-2019)
by: Muhammad Abdul Aris, et al.
Published: (2022-12-01)

THE EFFECT OF LIQUIDITY AND CAPITAL STRUCTURE TO INCREASE FIRM VALUE THROUGH INCREASING FINANCIAL PERFORMANCE
by: I Imronudin, et al.
Published: (2022-12-01)

Variations in the perception of the elements that constitute training based on company size, employee seniority, and company age
by: Vásquez-Torres María del Carmen
Published: (2017-05-01)

Approach to strategy and enterprise size
by: Radomska Joanna
Published: (2016-12-01)

TAX AUDITOR’S ETHICS REVIEW FROM ISLAMIC PERSPECTIVE (AT REGIONAL OFFICE OF DGT EAST JAVA I)
by: Dedy Faturachman, et al.
Published: (2022-12-01)

Analisis Financial Distress dengan Metode Z-Score Altman pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022
by: Rian Kurniawan
Published: (2023-12-01)

Impact of Audit and Financial Factors on Audit Report Lag: Evidences from Indonesian Local Government
by: Andy Dwi Bayu Bawono, et al.
Published: (2023-04-01)

The moderating role of firm size in the relationship between financial performance and tax avoidance
by: Felicia Auryn, et al.
Published: (2025-06-01)

Pengaruh Corporate Social Responsibility (CSR), Ukuran Perusahaan, Struktur Kepemilikan Institusional, Struktur Modal dan Utang terhadap Kinerja Perusahaan
by: Ni Kadek Siska Trisnawati, et al.
Published: (2023-06-01)

Determining factors of earnings management based on accrual model
by: Soliyah Wulandari, et al.
Published: (2021-05-01)

CORPORATE BOARD SIZE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AMONG LISTED INDUSTRIAL GOODS COMPANIES IN NIGERIA
by: Jimoh IBRAHIM, et al.
Published: (2024-12-01)

Corporate Responsibility for Water Disclosure in Improving Environmental Transparency: A Case Study of ASEAN Countries
by: Tiara Tirta Andrissa Putri, et al.
Published: (2025-07-01)

Using the work of other auditors : a public sector perspective.
Published: (1994)

Proposed study using the work of other auditors.
Published: (1993)

Strategic orientation in change management and using it when designing a company’s development
by: Skalik Jan
Published: (2016-05-01)

Board characteristics and audit quality: the moderating effect of board independence change
by: Faozi A. Almaqtari, et al.
Published: (2024-12-01)

The Mechanism of Good Corporate Governance, Company Size, and Leverage on The Value of Indonesian State-Owned Enterprises
by: Arinda Cantika, et al.
Published: (2025-07-01)

Date of the auditor's report ; events after the balance sheet date ; discovery of facts after the financial statements have been issued.
Published: (1985)

The auditor's report and investor behavior
by: Estes, Ralph W.
Published: (1982)

System of professional responsibility of auditors
by: E. Yu. Itygilova
Published: (2020-01-01)

Knowledge, Attitude and Practice about Financial Literacy among Indian Ophthalmology Postgraduate Students
by: Nikhita Pandey, et al.
Published: (2025-04-01)

The Impact of Digitalization on the Financial Performance of Russian Companies
by: V. A. Cherkasova, et al.
Published: (2021-04-01)

Family and Politics to Related Party Transaction in Indonesia’s Mining Companies: Does Corporate Governance Matter?
by: Fuad Fatchan, et al.
Published: (2023-09-01)

DETERMINE THE FINANCIAL PERFORMANCE, COMPANY SIZE, AND DIVIDEND PAYOUT RATIO ON INCOME SMOOTHING OF MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE
by: Zaenal Abidin, et al.
Published: (2022-05-01)

Dampak Profitabilitas, Leverage, Ukuran Perusahaan dan Intensitas Aset Tetap Terhadap Penghindaran Pajak Pada Masa Pandemi Covid-19
by: T, Gracella Christhalia Evangelica, et al.
Published: (2024-06-01)

Optimization of Electricity Consumption-Associated Costs in a Medium-Sized Logistics Company
by: Martins Tisenkopfs, et al.
Published: (2025-06-01)

The Effect of Financial Distress, Good Corporate Governance, and Institutional Ownership on Tax Avoidance (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange for the 2016-2019 Period)
by: F Fauzan, et al.
Published: (2021-09-01)

Field auditor's manual and guide
by: Novak, Stephen Robert, 1922-
Published: (1980)

Auditor risk and legal liability
by: St. Pierre, E. Kent (Edgar Kent)
Published: (1983)

The effects of job cognition and personality type on auditor judgment
by: Wimpie Yustino Setiawan, et al.
Published: (2016-04-01)

Effect of seed size on some germination characteristics of three bread wheat (Triticum aestivumL.) cultivars
by: عباس زارعیان, et al.
Published: (2012-03-01)

The effect of seed size on emergence percentage, seedling establishment and some quantitative characteristics of safflower(Charthamus tinctorius L.) in field condition
by: بابک میرشکارنژاد, et al.
Published: (2013-03-01)

Export and Change Yourself: Key Challenges for Fast-growing Technology Companies in Russia
by: D. S. Medovnikov, et al.
Published: (2019-12-01)

THE EFFECT OF GOOD CORPORATE GOVERNANCE MECHANISMS AND COMPANY SIZE ON THE TIMELINESS OF FINANCIAL STATEMENT SUBMISSION IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2021-2023
by: Putri Afrilia, et al.
Published: (2025-07-01)

Tax Intensity, Intellectual Capital, and Independent Commissioners on Sustainability Reporting Moderated by Company Size (in Non-Cyclicals Consumer Companies Listed on the IDX 2019-2023)
by: Putri Lindeawati, et al.
Published: (2025-08-01)