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

  • Denny Putri Hapsari Universitas Serang Raya, Serang, Banten
  • Herman Wijaya Universitas Serang Raya
  • Nana Umdiana Universitas Serang Raya
Abstract views: 281 , PDF downloads: 323


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.


Download data is not yet available.


Aini, N., & Yahya, M. R. (2019). Pengaruh Management Change, Financial Distress, Ukuran Perusahaan Klien, Dan Opini Audit Terhadap Auditor Switching. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 4(2).

Augusty, E. V., & Wilopo, R. (2019). Pengaruh pergantian manajemen, opini audit, dan kesulitan keuangan (financial distress) perusahaan terhadap pergantian auditor (auditor switching). The Indonesian Accounting Review, 7(2), 231–240.

Dwiyanti, R. M. E., & Sabeni, A. (2014). Faktor-Faktor Yang Mempengaruhi Auditor Switching Secara Voluntary. Diponegoro Journal of Accounting, 3(3), 716–723.

Fahmi, A., & Haris, Z. A. (2015). Analisis Faktor-Faktor yang Mempengaruhi Perusahaan Melakukan Auditor Switching Secara Voluntary. Jurnal Mahasiswa Akuntansi Manajemen.

Fenadi, A. P. A. (2019). Pengaruh Going Concern, Audit Delay, Profitabilitas, dan Komite Audit Terhadap Auditor Switching. JASa (Jurnal Akuntansi, Audit Dan Sistem ….

Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Finance and Economics, 3, 305–360.

Lesmana, K., & Kurnia, R. (2016). … Pergantian Manajemen, Opini Audit Tahun Sebelumnya, Financial 37 Distress, Ukuran KAP, dan Ukuran Perusahaan Klien Terhadap Voluntary Auditor Switching. Ultimaccounting: Jurnal Ilmu Akuntansi.

Liang, J., & Lyu, C. (2018). Corporate Governance, Conservatism and Auditor Resignation. SSRN Electronic Journal.

Manto, J. I., & Wanda, D. L. (2018). Pengaruh financial distress, pergantian manajemen dan ukuran kap terhadap auditor switching. Media Riset Akuntansi, Auditing & ….

Niemi, L., Kinnunen, J., Ojala, H., & Yroberg, P. (2012). Drivers of voluntary audit in finland: To be or not to be audited? Accounting and Business Research, 42(2), 169–196.

Pawitri, N., & Yadnyana, K. (2015). Pengaruh Audit Delay, Opini Audit, Reputasi Auditor Dan Pergantian Manajemen Pada Voluntary Auditor Switching. E-Jurnal Akuntansi, 10(1), 214–228.

Rahayu, A. salim & sri. (2014). Pengaruh Opini Audit, Pergantian Manajemen, Return on Equity (Roe), Dan Financial Distress Terhadap Auditor Switching (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2015). 1(3), 388–400.

Ruroh, F. M., & Rahmawati, D. (2016). Pengaruh Pergantian Manajemen, Kesulitan Keuangan, Ukuran Kap, dan Audit Delay terhadap Auditor Switching. Jurnal Nominal, 5(2), 68–80.

Safriliana, R., Student, D., Subroto, B., Subekti, I., & Rahman, A. F. (2018). Overviews of Contracting Theory & Agency Theory : Determinants Public Accounting Firms Switching. 11(3), 10–21.

Wandeca, J. S. (2012). Analisis Pengaruh Pergantian Chief Executive Officer (CEO) Terhadap Praktek Manajemen Laba (Studi Pada Perusahaan BUMN dan Non BUMN di Bursa Efek Indonesia). Universitas Lampung.

Wati, Y. (2020). Auditor Switching : New Evidence from Indonesia. 23(1), 87–126.

Wibowo, P., & Rahmawati, A. (2019). Reveal Voluntary Auditor Switching Determinants in Indonesia: Evidence from Financial Services Sector. Jurnal Dinamika Akuntansi, 11(1), 1–14.

Wijanarko, L. B., & Sari, P. S. (2015). Pengaruh Audit Delay, Opini Audit, Reputasi Auditor Dan Pergantian Manajemen Pada Voluntary Auditor Switching. E-Jurnal Akuntansi, 10(1), 214–228.

PlumX Metrics