THE EFFECT OF AUDITOR SWITCH TOWARD THE FIRM VALUE AND EARNING PERSISTANCE

Dudung Ma'ruf Nuris, Dodik Juliardi and Fatmawati Zahroh
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Dudung Ma'ruf Nuris: Universitas Negeri Malang

No 5mhu7, INA-Rxiv from Center for Open Science

Abstract: The present study aims at examining the effect of audit quality measured by auditor switch on firm value and earnings persistence. The present study was conducted on public service companies which were listed on Indonesian Stock Exchange in 2010 – 2015, with 82 sample companies. The data was obtained through secondary data from Indonesian capital market directory and simple regression analysis for the data analysis.The result indicates that auditor quality has significant effect on firm value. The quality of an auditor has significant effect on earnings persistence. The Study limitation in term of the coefficient of determination because the independent variable of auditor quality is not the only one that can affect the firm value and earnings persistence. Therefore, it is suggested for futher research to add another independent variable in the future.

Date: 2017-12-05
New Economics Papers: this item is included in nep-acc, nep-cfn and nep-sea
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Persistent link: https://EconPapers.repec.org/RePEc:osf:inarxi:5mhu7

DOI: 10.31219/osf.io/5mhu7

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