An Analysis Auditor Switching Determinants of Property and Real Estate Companies Listed on the Indonesia Stock Exchange
نویسندگان
چکیده
This paper aims to examine and analyze the effect of size Public Accounting Firm (KAP), audit opinion, leverage, on auditor switching. research was conducted using associative secondary data. The population in this study were all property real estate companies listed Indonesia Stock Exchange 2016-2020, totaling 54 companies. With purposive sampling, sample that met criteria 42 with a total 210 observations. Processing data logistic regression test based testing dummy variables. results prove partially KAP has significant switching, while opinion leverage have no
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ژورنال
عنوان ژورنال: Economit Journal
سال: 2022
ISSN: ['2775-5819', '2775-5827']
DOI: https://doi.org/10.33258/economit.v2i2.665