Pengaruh Ukuran KAP, Ukuran Klien, Opini Audit, dan Audit Fee terhadap Auditor Switching (Studi Empiris pada Perbankan Konvensional yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020)

Abstract

Auditor switching is the turn of KAP and auditor carried out by the company for a reason or there are certain factors of the company or of the auditor itself. This study aims to determine the effect of KAP size, client size, audit opinion and audit fee to the auditor switching on conventional banks listed in Indonesia Stock Exchange 2017-2020 period. This study used secondary data obtained from financial statements published on the internet through the official website of Indonesia Stock Exchange www.idx.co.id. The research sample is conventional banks listed in Indonesia Stock Exchange 2017-2020. Sampling using purposive sampling and obtained a sample of 72 observsasi of 18 companies sampled in this study. Hypothesis testing is done by using logistic regression. From the test results indicate that KAP size significantly influence auditor switching. Whereas client size, audit opinion and audit fee have no effect on auditor switching. The results of this study simultaneously the size of KAP, client size, audit opinion, and audit fee have no effect on auditor switching