Faktor Yang Mempengaruhi Auditor Switching Pada Perusahaan Infrastruktur Dengan Pemoderasi Opinion Shopping

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Salim Wijaya, Hendro Lukman

Abstract

This research aims to obtain empirical evidence about the effect of Audit opinion, Financial distress, Audit fee, Client firm size and Audit firm size Towards Auditor switching with Opinion shopping as the Moderated Variable on all of sectors in infrastructure company listed on Indonesia Stock Exchange from 2017-2019. This research was conducted with a sample of 156 data. Furthermore, data collection techniques used in this research was secondary data that is processed using Statistical Package for the Social Sciences (SPSS) ver 25.0 software. The statistical method used to test the hypothesis was the logistic regression method. The results of this research show that all the variables on this research had no significant effect on Auditor switching and also Opinion shopping has weakened moderated on Audit opinion and Audit fee towards Auditor switching. The implication of this study is the need to improve an appropriate investor’s signal when taking a decision to invested on a company which had switch their auditor and increasing manegement’s performance to ensure stakeholders on their reliabilities financial report and trusty opinions prepared by the auditor.

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