Likelihood of Auditor Switching: Evidence for Indonesia

Hadri Kusuma and Diana Farida
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Hadri Kusuma: Departement of Accounting, Islamic University of Indonesia, Yogyakarta, Indonesia
Diana Farida: Departement of Accounting, Islamic University of Indonesia, Yogyakarta, Indonesia

International Journal of Research in Business and Social Science (2147-4478), 2019, vol. 8, issue 2, 29-40

Abstract: This research aims to analyze factors determining the likelihood of auditor switching. The populations in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2015-2017. The type of data collected in this research was secondary data. The data analysis used in this research were 133 selected companies after applying purposive sampling method. The methods of data analysis were descriptive statistics, correlation tests, and generalized linear model (GLM). The results of this research indicated that the variables of financial distress, profitability, Certified Public Accountant (CPA) reputation and management change are significantly determinants of the likelihood of auditor switching. The paper further discusses and interprets the finding of the study. Key Words:Reputation, Financial Distress, Management Change, Audit Opinion, Profitability, Auditor Switching

Date: 2019
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