AN ANALYSIS OF THE IMPACT OF AUDIT FEE, PUBLIC ACCOUNTING FIRM REPUTATION, COMPANY SIZE, AND COMPANY FINANCIAL DISTRESS TOWARD AUDITOR SWITCHING (An Empirical Study of Indonesian State-Owned Enterprises Listed on IDX Period 2013 - 2017)
Abstract
This study aims to investigate a few factors, which are likely to influence auditor switching. The factors to be investigated are audit fee, public accounting firm reputation, company size, and company financial distress. The research object is State-Owned Enterprises (SOEs) listed on Indonesia Stock Exchange (IDX) from the period 2013 to 2017. Purposive sampling was used as a sampling technique, thus yielded 21 qualified companies. Logistic regression was used as the research method by using SPSS version 21. The research findings reveal that audit fee has influence to auditor switching, while company size, public accounting firm reputation, and company financial distress have no influence on auditor switching.
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