Pengaruh Audit Fee, Audit Tenure, Opini Audit, Spesialisasi Industri Auditor dan Ukuran Kantor Akuntan Publik terhadap Auditor Switching pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020

Abstract

This study aims to determine and analyze the effect of audit fees, audit tenure, audit opinions, auditor industry specialization, and the size of the public accounting firm on auditor switching in manufacturing companies listed on the Indonesian stock exchange for the 2017-2020 period. The population in this study amounted to 192 manufacturing companies listed on the Indonesian stock exchange for the period 2017-2020. The sampling technique used was purposive sampling, in order to obtain a sample of 59 companies that met the criteria for four years of observation with a total of 236 data observations. The research data was obtained from audited financial reports and independent auditor reports from sample companies which were downloaded from the IDX's official website, namely www.idx.co.id. Data analysis techniques and hypothesis testing in this study used logistic regression analysis. Based on the results of secondary data processing (study and analysis of financial statements) it is known that audit fees have a significant effect on auditor switching, audit tenure has no significant effect on auditor switching, audit opinion has a significant effect on auditor switching, auditor industry specialization has a significant effect on auditor switching, and the size of the public accounting firm has no significant effect on auditor switching