Abstract: Auditor independence is the main key of the auditor profession, including to assess the reasonableness of financial statements. To maintain auditor independence, the government issues rules governing auditor rotation. However, there are various factors that can influence the practice of voluntaru auditor turnover, including: public accountant firms size, company growth rate, financial distress, audit tenure, and change of board of commissioners. This study aims to empirically prove the affects of Public Accountant Firm size, company growth rate, financial distress, audit tenure, and change of board of commissioners. The project of this research is companies in property and real estate sector listed on the BEI period of 2016-2018. The number of sampels obtained was 46 companies, with the sampling technique used was purposive sampling. The analysis technique used is logistic regression analysis. The result showed that audit tenure had a positive effect on auditor switching, while other factors namely public accountant firm size, company growth rate, financial distress, audit tenure, and change of board of commissioners did not have a positive effect on auditor switching.
Keywords: Public Accountant Firm size, Company Growth Rate, Financial Distress, Audit Tenure, and Change of Board of Commissioners, Auditor Switching.
Title: Analysis of Influencing Factors Auditor Switching
Author: Nadya Sintiadewi, I Nyoman Wijana Asmara Putra
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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