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The Influence of Client Company Size and Audit Opinion Switching Auditors

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Published:01 December 2021Publication History

ABSTRACT

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.

References

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  • Published in

    cover image ACM Other conferences
    ICEBT '21: Proceedings of the 2021 5th International Conference on E-Education, E-Business and E-Technology
    June 2021
    174 pages
    ISBN:9781450389600
    DOI:10.1145/3474880

    Copyright © 2021 ACM

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    New York, NY, United States

    Publication History

    • Published: 1 December 2021

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