{"id":5115,"date":"2024-01-30T05:58:56","date_gmt":"2024-01-30T05:58:56","guid":{"rendered":"https:\/\/seybold-report.com\/?page_id=5115"},"modified":"2024-01-30T06:15:50","modified_gmt":"2024-01-30T06:15:50","slug":"hermiyetti","status":"publish","type":"page","link":"https:\/\/seybold-report.com\/index.php\/hermiyetti\/","title":{"rendered":"Hermiyetti"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"5115\" class=\"elementor elementor-5115\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a96db27 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a96db27\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8b911e3\" data-id=\"8b911e3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-69cf5d4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"69cf5d4\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d66b4b0\" data-id=\"d66b4b0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-57c73bd elementor-widget elementor-widget-text-editor\" data-id=\"57c73bd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 20-12-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<h5><strong>TITLE:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/strong><\/h5><h5><a href=\"https:\/\/seybold-report.com\/\"><strong>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)<\/strong><\/a><\/h5><p><strong>\u00a0<\/strong><strong>AUTHORS:\u00a0 \u00a0 \u00a0<\/strong><\/p><p><strong>Hermiyetti, Usmar, Frengki Hardian<\/strong><\/p><p><strong>DOI<\/strong>:\u00a0 <a href=\"https:\/\/doi-ojs.org\/10-5110-77-1104\/\">10.5110\/77. 1104\u00a0 \u00a0<\/a> \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<strong>Page:\u00a0 \u00a0165-182<\/strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<strong>\u00a0Vol:<\/strong> 19\u00a0 \u00a0 <strong>Issue:<\/strong> 01\u00a0 \u00a0<strong>Year:<\/strong> 2024<\/p><p><img decoding=\"async\" class=\"alignnone wp-image-3235\" src=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-300x300.png\" alt=\"creative commons, cc, character-785334.jpg\" width=\"26\" height=\"26\" srcset=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-300x300.png 300w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-1022x1024.png 1022w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-150x150.png 150w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-768x769.png 768w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334.png 1278w\" sizes=\"(max-width: 26px) 100vw, 26px\" \/>\u00a0 \u00a0<img decoding=\"async\" class=\"alignnone size-medium wp-image-1242\" src=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616-300x14.png\" alt=\"\" width=\"300\" height=\"14\" srcset=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616-300x14.png 300w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616-768x36.png 768w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616.png 900w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p><p><strong>ABSTRACT<\/strong><\/p><p>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.<\/p><p><strong>Keywords:<\/strong><\/p><p>Audit fee, Financial distress, Managerial ownership, The percentage change in ROA, Voluntary auditor switching<\/p><p><a href=\"#\"><strong>Received<\/strong>:<\/a> 04 January 2024<\/p><p><a href=\"#\"><strong>Accepted:<\/strong><\/a> 16 January 2024<\/p><p><a href=\"#\"> <strong>Published:<\/strong><\/a> 30 January 2024<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d763f5 elementor-widget elementor-widget-button\" data-id=\"2d763f5\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2024\/01\/Hermiyetti30.pdf\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon elementor-align-icon-left\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-file-pdf\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"elementor-button-text\">PDF<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7de7dba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7de7dba\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-85e710d\" data-id=\"85e710d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3f5a665 elementor-widget elementor-widget-image\" data-id=\"3f5a665\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 20-12-2023 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/07\/ddds-e1688811920951-150x150.jpg\" class=\"attachment-thumbnail size-thumbnail wp-image-2318\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>TITLE:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 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) \u00a0AUTHORS:\u00a0 \u00a0 \u00a0 Hermiyetti, Usmar, Frengki Hardian DOI:\u00a0 10.5110\/77. 1104\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Page:\u00a0 &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/seybold-report.com\/index.php\/hermiyetti\/\"> <span class=\"screen-reader-text\">Hermiyetti<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"class_list":["post-5115","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.7 - 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