Analysis of Factors Affecting Auditor Switching in Manufacturing Companies Listed on The Indonesia Stock Exchange Period 2018-2022
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Abstract
This research is a quantitative study aimed at understanding the consequences of auditor switching related to audit opinions, change management, the size of public accounting firms, company size, and financial distress in companies. The study uses annual financial report data from manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. Sample selection criteria were determined using purposive sampling method, resulting in 410 sample data from 82 manufacturing companies. The Nagelkerke R Square value obtained is 6.8%. The research findings indicate that the size of public accounting firms has a significant positive influence on auditor switching, while audit opinions, change management, company size, and financial distress do not have an impact on auditor switching
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