TITLE:               

The effect of audit fee, managerial ownership, percentage changes in ROA, and financial distress on voluntary auditor switching (Empirical study on financial sector companies listed on the Indonesia stock exchange)

 AUTHORS:     

Hermiyetti, Usmar, Frengki Hardian

DOI:  10.5110/77. 1104               Page:   165-182           Vol: 19    Issue: 01   Year: 2024

ABSTRACT

This research aims to examine and analyze the effects of audit fee, managerial ownership, the percentage change in ROA, and financial distress on voluntary auditor switching. The population in this study is Financial Sector Companies listed on the Indonesia Stock Exchange. The sampling technique used in the study was purposive sampling method. Based on these methods a sample size of 114. The analytical method used was logistic regression analysis using SPSS software version 25. The results showed that audit fee, managerial ownership, and the percentage change in ROA have no effect on voluntary auditor switching. While financial distress has a positive effect on voluntary auditor switching.

Keywords:

Audit fee, Financial distress, Managerial ownership, The percentage change in ROA, Voluntary auditor switching

Received: 04 January 2024

Accepted: 16 January 2024

Published: 30 January 2024