Pengaruh Profitabilitas, Ukuran Perusahaan, Pergantian Manajemen dan Reputasi Auditor Terhadap Auditor Switching Pada Sektor Manufaktur Yang Terdaftar Di BEI Tahun 2019-2022

Yonathan, Evelyn Thomas (2024) Pengaruh Profitabilitas, Ukuran Perusahaan, Pergantian Manajemen dan Reputasi Auditor Terhadap Auditor Switching Pada Sektor Manufaktur Yang Terdaftar Di BEI Tahun 2019-2022. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

Auditor switching is the replacement of auditors within the company who conduct external audits of the company in order to produce reports that are in accordance with the facts in the field. This study aims to find out and analyze the influence of profitability, company size, management change and auditor reputation on auditor switching. The research population of 500 manufacturing companies listed on the IDX in 2019-2022 using the purposive sampling method obtained a sample of 125 companies. The data analysis method uses descriptive statistical methods and logistic regression analysis. The result of this study is that profitability has a negative effect on switching auditors. Meanwhile, the size of the company, the change of management and the reputation of the auditor have no effect on the switching auditors of manufacturing companies listed on the IDX in 2019-2022.

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