{"title":"公共会计办公室变更:根据CEO的变化和修改的审计意见进行分析","authors":"Denny putri Hapsari, Herman Wijaya, Nana Umdiana","doi":"10.30656/jak.v9i2.4810","DOIUrl":null,"url":null,"abstract":"This study aims to determine the factors that can affect the turnover of Public Accounting Firms. The factors used are CEO (Chief Executive Officer) changes and audit opinions. The population of this study is mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. To obtain samples with the required criteria use the purposive sampling method. Hypothesis testing is done by logistic regression due to the dependent variable, which is the change of public accounting firm used is a dummy. The results of this test indicate that (1) the CEO (Chief Executive Officer) change has a significant effect on the change in the Public Accounting Firm (2) Audit opinion has no significant effect on the change in the Public Accounting Firm.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"22 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Pergantian Kantor Akuntan Publik: Analisis Berdasarkan Pergantian CEO Dan Opini Audit Modifikasi\",\"authors\":\"Denny putri Hapsari, Herman Wijaya, Nana Umdiana\",\"doi\":\"10.30656/jak.v9i2.4810\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to determine the factors that can affect the turnover of Public Accounting Firms. The factors used are CEO (Chief Executive Officer) changes and audit opinions. The population of this study is mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. To obtain samples with the required criteria use the purposive sampling method. Hypothesis testing is done by logistic regression due to the dependent variable, which is the change of public accounting firm used is a dummy. The results of this test indicate that (1) the CEO (Chief Executive Officer) change has a significant effect on the change in the Public Accounting Firm (2) Audit opinion has no significant effect on the change in the Public Accounting Firm.\",\"PeriodicalId\":383983,\"journal\":{\"name\":\"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi\",\"volume\":\"22 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-07-05\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.30656/jak.v9i2.4810\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.30656/jak.v9i2.4810","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Pergantian Kantor Akuntan Publik: Analisis Berdasarkan Pergantian CEO Dan Opini Audit Modifikasi
This study aims to determine the factors that can affect the turnover of Public Accounting Firms. The factors used are CEO (Chief Executive Officer) changes and audit opinions. The population of this study is mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. To obtain samples with the required criteria use the purposive sampling method. Hypothesis testing is done by logistic regression due to the dependent variable, which is the change of public accounting firm used is a dummy. The results of this test indicate that (1) the CEO (Chief Executive Officer) change has a significant effect on the change in the Public Accounting Firm (2) Audit opinion has no significant effect on the change in the Public Accounting Firm.
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