PERGANTIAN MANAJEMEN SEBAGAI PEMODERASI PENGARUH UKURAN KAP DAN AUDIT TENURE PADA AUDITOR SWITCHING

PERGANTIAN MANAJEMEN SEBAGAI PEMODERASI PENGARUH UKURAN KAP DAN AUDIT TENURE PADA AUDITOR SWITCHING

Auditor switching divided into mandatory and voluntary based on the reasons for the change of auditors. The purpose that researcher want to achieve in this research is to know the effect of firm size and audit tenure that moderated by changes of management on auditor switching. The scope of this res...

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Main Authors: Ni Pt Intan Pradnyani, Made Yeni Latrini
Format: Article
Language:Indonesian
Published: Universitas Udayana 2017-02-01
Series:E-Jurnal Akuntansi
Subjects:
audit tenure, auditor switching, voluntary, firm size.
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/25812
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spelling doaj-d2cd3987ca8e4f729c9e1c42b8cb2c372020-11-24T20:51:06ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562017-02-011513154425812PERGANTIAN MANAJEMEN SEBAGAI PEMODERASI PENGARUH UKURAN KAP DAN AUDIT TENURE PADA AUDITOR SWITCHINGNi Pt Intan Pradnyani0Made Yeni Latrini1Fakultas Ekonomi dan Bisnis Universitas UdayanaFakultas Ekonomi dan Bisnis Universitas UdayanaAuditor switching divided into mandatory and voluntary based on the reasons for the change of auditors. The purpose that researcher want to achieve in this research is to know the effect of firm size and audit tenure that moderated by changes of management on auditor switching. The scope of this research was banking companies listed on the Indonesian Stock Exchange 2011 – 2015. This research is used logistic regression as analysis technic. The results of the research found that the firm size is negatively effect the auditor switching, while auditing tenure and management changes had no negative effect on the auditor switching. After moderated by management changes, it was found that the changes of management is able to amplify the effect of firm size on the auditor switching. While the audit tenure moderate, the changes of management are disable to strengthen the effect of audit tenure on auditor switching.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/25812audit tenure, auditor switching, voluntary, firm size.
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Ni Pt Intan Pradnyani
Made Yeni Latrini
spellingShingle Ni Pt Intan Pradnyani
Made Yeni Latrini
PERGANTIAN MANAJEMEN SEBAGAI PEMODERASI PENGARUH UKURAN KAP DAN AUDIT TENURE PADA AUDITOR SWITCHING
E-Jurnal Akuntansi
audit tenure, auditor switching, voluntary, firm size.
author_facet Ni Pt Intan Pradnyani
Made Yeni Latrini
author_sort Ni Pt Intan Pradnyani
title PERGANTIAN MANAJEMEN SEBAGAI PEMODERASI PENGARUH UKURAN KAP DAN AUDIT TENURE PADA AUDITOR SWITCHING
title_short PERGANTIAN MANAJEMEN SEBAGAI PEMODERASI PENGARUH UKURAN KAP DAN AUDIT TENURE PADA AUDITOR SWITCHING
title_full PERGANTIAN MANAJEMEN SEBAGAI PEMODERASI PENGARUH UKURAN KAP DAN AUDIT TENURE PADA AUDITOR SWITCHING
title_fullStr PERGANTIAN MANAJEMEN SEBAGAI PEMODERASI PENGARUH UKURAN KAP DAN AUDIT TENURE PADA AUDITOR SWITCHING
title_full_unstemmed PERGANTIAN MANAJEMEN SEBAGAI PEMODERASI PENGARUH UKURAN KAP DAN AUDIT TENURE PADA AUDITOR SWITCHING
title_sort pergantian manajemen sebagai pemoderasi pengaruh ukuran kap dan audit tenure pada auditor switching
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2017-02-01
description Auditor switching divided into mandatory and voluntary based on the reasons for the change of auditors. The purpose that researcher want to achieve in this research is to know the effect of firm size and audit tenure that moderated by changes of management on auditor switching. The scope of this research was banking companies listed on the Indonesian Stock Exchange 2011 – 2015. This research is used logistic regression as analysis technic. The results of the research found that the firm size is negatively effect the auditor switching, while auditing tenure and management changes had no negative effect on the auditor switching. After moderated by management changes, it was found that the changes of management is able to amplify the effect of firm size on the auditor switching. While the audit tenure moderate, the changes of management are disable to strengthen the effect of audit tenure on auditor switching.
topic audit tenure, auditor switching, voluntary, firm size.
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/25812
work_keys_str_mv AT niptintanpradnyani pergantianmanajemensebagaipemoderasipengaruhukurankapdanaudittenurepadaauditorswitching
AT madeyenilatrini pergantianmanajemensebagaipemoderasipengaruhukurankapdanaudittenurepadaauditorswitching
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