Determination of Factors Causing Auditor Switching: Evidence from Listed Manufacturing Companies in Indonesia
نویسندگان
چکیده
This study aims to determine whether audit opinion, public accounting firm reputation, delay, and financial distress as moderating variables have an influence on auditor switching. The data used are companies in the manufacturing sector listed Indonesia Stock Exchange (IDX) 2018-2020. obtained form of statements, sample selection process is carried out using purposive sampling, hypothesis testing this uses smart PLS. results indicate that opinion has a positive effect switching, while delay variable, reputation does not show Financial variable able strengthen relationship between switching but moderate firms contribution generated from research can increase knowledge about factors cause companies.
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ژورنال
عنوان ژورنال: International journal of social science and human research
سال: 2022
ISSN: ['2644-0695', '2644-0679']
DOI: https://doi.org/10.47191/ijsshr/v5-i3-12