Text

ANALYSIS OF FACTORS THAT INFLUENCE THE COMPANY IN PERFORMING AUDITOR SWITCHING IN PHARMACEUTICAL SUB SECTOR COMPANIES LISTED IN IDX (2016-2020)

XML

Share :
• 
• 
• 
• 
• 
• 
• 

---

ABSTRACT ANALYSIS OF FACTORS THAT INFLUENCE THE COMPANY IN PERFORMING AUDITOR SWITCHING IN PHARMACEUTICAL SUB SECTOR COMPANIES LISTED IN IDX (2016-2020) Written by: Edgar Hizkia Student ID: 1832024 This research was conducted with the aim of knowing how Public Accounting Firm Size, Management Changes, Financial Distress, Firm Size, and Audit Delay influences the action in doing Auditor Switching. This research used the descriptive method with the quantitative approach. The analytical method used in processing statistical data analysis is the logistic regression analysis, overall model fit test, feasibility of regression model test, coefficient of determination test, classification matrix, and the significance test. This research was conducted on pharmaceutical sub sector companies listed in Indonesia Stock Exchange (IDX) for the period 20162020, with the research sample of 8 companies in it. The partial results of this research indicated that Public Accounting Firm Size, Management Changes, Financial Distress, Firm Size, and Audit Delay does not have a significant influence on Auditor Switching, while simultaneous results of this research indicated that Public Accounting Firm Size, Management Changes, Financial Distress, Firm Size, and Audit Delay have a significant influence on Auditor Switching. The results of this study can provide knowledge and benefits for further researchers to add the variables or the other proxies that are able to influence the occurrence of auditor switching. Keywords: Auditor Switching, Public Accounting Firm Size, Management Changes, Financial Distress, Firm Size, and Audit Delay