Research Paper
Year: 2021 | Month: August | Volume: 8 | Issue: 8 | Pages: 64-75
DOI: https://doi.org/10.52403/ijrr.20210811
The Effect of Audit Opinion, Audit Tenure, Financial Distress, and Company Size on Audit Switching with Management Changes as Moderating Variables in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX in 2009-2019
Hidayawiya1, Erlina1, Isfenti Sadalia1
1Department of Accounting, Faculty of Economics and Business at Universitas Sumatera Utara, Indonesia.
Corresponding Author: Hidayawiya
ABSTRACT
This study aims to determine the effect of the audit opinion, audit tenure, financial distress and company size on audit switching. In addition, this study also tries to prove whether management change can be used as a moderator in the research model.
The type of research used is descriptive quantitative research. This research was conducted on the Consumer Goods Industry Sector Companies listed on the Indonesia Stock Exchange for 2009-2019. The sample selection using the purposive sampling technique shows that the research sample is 22 companies with 11 years of research. The number of observations in this study is 242 data. The data analysis method used in this research is logistic regression analysis which is carried out with the help of SPSS 25.
The results show that audit opinion and audit tenure positively and significantly affect audit switching in the Consumer Goods Industry sector companies listed on the Indonesia Stock Exchange in 2009-2019. Meanwhile, financial distress and company size do not affect audit switching. The moderating variable, namely change in management, can be used as a moderator because it is proven to strengthen or weaken the independent variables used in this study.
Keywords: Audit opinion, audit tenure, financial distress, company size, audit switching.
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