Change Of Public Accounting Firm: Analysis Based On Ceo Turnover And Modified Audit Opinions

Authors

  • Denny Putri Hapsari Universitas Serang Raya, Serang, Banten
  • Herman Wijaya Universitas Serang Raya
  • Nana Umdiana Universitas Serang Raya

DOI:

https://doi.org/10.30656/jak.v9i2.4810

Abstract

This study aims to determine the factors that can affect the turnover of Public Accounting Firms. The factors used are CEO (Chief Executive Officer) changes and audit opinions. The population of this study is mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. To obtain samples with the required criteria use the purposive sampling method. Hypothesis testing is done by logistic regression due to  the dependent variable, which is the change of public accounting firm used is a dummy. The results of this test indicate that (1) the CEO (Chief Executive Officer) change has a significant effect on the change in the Public Accounting Firm (2) Audit opinion has no significant effect on the change in the Public Accounting Firm.

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Published

2022-07-05

Issue

Vol. 9 No. 2 (2022)

Section

Articles

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Author(s) retain the copyright of articles published in this journal, with first publication rights granted to JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi This Work by JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi is licensed under a Creative Commons Attribution 4.0 International License.  This license permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited