Pengaruh Pertumbuhan Perusahaan dan Reputasi Auditor Terhadap Auditor Switching

Review of Applied Accounting Research (RAAR) Pub Date : 2023-03-16 DOI:10.30595/raar.v3i1.13939

Bunga Widya Safitri, A. Afifah, Fathio Mulya Firdausy, Nur Afif Yuniato, Bima Cininttya Pratama

引用次数: 0

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

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审计公司的成长和声誉对转换审计师的影响

本研究旨在确定审计意见分析、董事会离职、KAP规模、KAP客户规模和审计延迟对审计师离职的影响。本研究使用的样本是2019年至2021年在印度尼西亚证券交易所上市的所有房地产和房地产公司。研究结果表明，成长和审计声誉对审计师收入有正向影响。这表明规模和可靠性是至关重要的信息，因此未来需要对kpi和其他影响印尼注册会计师收益的因素进行更多的研究。关键词:公司成长，审计师声誉，审计师转换

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Review of Applied Accounting Research (RAAR)

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