管理层变动、审计意见、公司规模、财务困境和审计师声誉对审计师转换的影响

4区计算机科学 Q1 Computer Science

Advances in Computers Pub Date : 2020-09-29 DOI:10.35310/ACCRUALS.V4I02.601

Ahmad Zakie Mubarrok, Almer Reyhan Islam

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引用次数: 3

摘要

历史文章:谢谢。马苏克:2020年9月7日本研究旨在实证证明管理层变动、审计意见、公司规模、财务困境和审计师声誉对审计师转换的影响。本研究以2016 - 2018年在印尼证券交易所上市的制造业公司为研究对象。采用目的抽样的方法，对109家企业进行了抽样调查。采用的分析技术是逻辑回归分析。本研究的假设检验结果表明，管理层变动、审计意见、财务困境和审计师声誉对审计师转换有影响。同时，公司规模变量对审计师转换也有影响，但有正向影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

THE EFFECT OF MANAGEMENT CHANGE, AUDIT OPINION, COMPANY SIZE, FINANCIAL DISTRESS AND AUDITOR REPUTATION ON AUDITOR SWITCHING

Histori Artikel : Tgl. Masuk : 07 September 2020 Tgl. Diterima : 29 September 2020 Tersedia Online : 29 September 2020 This study aims to empirically prove the effect of management change, audit opinion, company size, financial distress and auditor reputation on auditor switching. This research was conducted on manufacturing companies that have been listed in Indonesian Stock Exchange from 2016 – 2018. There were 109 companies collected for observation in which they were taken by the method of purposive sampling. An analytical technique employed is logistic regression analysis. The results of hypothesis testing in this research indicate that management change, audit opinion, financial distress and auditor reputation affects the auditor switching. Meanwhile variabel of company size affect auditor switching, but in positive effect.

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来源期刊

Advances in Computers 工程技术-计算机：软件工程

CiteScore

5.40

自引率

0.00%

发文量

审稿时长

>12 weeks

期刊介绍： Since its first volume in 1960, Advances in Computers has presented detailed coverage of innovations in computer hardware, software, theory, design, and applications. It has also provided contributors with a medium in which they can explore their subjects in greater depth and breadth than journal articles usually allow. As a result, many articles have become standard references that continue to be of significant, lasting value in this rapidly expanding field.