客户公司规模对审计意见转换的影响

Proceedings of the 2021 5th International Conference on E-Education, E-Business and E-Technology Pub Date : 2021-06-18 DOI:10.1145/3474880.3474902

Meiryani Meiryani, B. Ikhsan, T. Indrawati, Edwin Hendra, Hugo Prasetyo

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引用次数: 0

摘要

本研究的主要目的是分析事务所规模、会计师事务所规模和审计意见对房地产、房地产和建筑行业审计师转换的影响。本研究使用印尼证券交易所的二手数据。样本采用有目的抽样技术确定，共有52家在印尼证券交易所上市的公司提交了2016 - 2019年的财务报表。数据分析结果表明，该分析模型的预测准确率为21.29%，且有1(1)个变量显著影响会计师事务所规模对审计师转换的影响。

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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The Influence of Client Company Size and Audit Opinion Switching Auditors

The main purpose of this research is to analyze the influence Firm Size, Public Accounting Firm Size and Audit Opinion toward Auditor Switching at company sector of property, real estate, and building construction. This research using secondary data from Indonesian Stock Exchange. The sample is determined by purposive sampling technique and there are 52 companies listed on the Indonesian Stock Exchange that have submited the financial statements of 2016 – 2019. The results of data analysis show that the analysis model resulting 21,29% of prediction accuracy and there are 1 (one) variable that influence significant that is Public Accounting Firm Size to on Auditor Switching.

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Proceedings of the 2021 5th International Conference on E-Education, E-Business and E-Technology

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