PENGARUH AUDIT FEE, UKURAN PERUSAHAAN, DAN OPINI AUDIT TERHADAP PERGANTIAN AUDITOR (Studi Empiris Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2020)
Abstract
This study aims to obtain empirical evidence regarding the effect of audit fees, firm size, and audit opinion in changing auditors. The population used in this study was taken from mining companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2020 period. The sampling technique is purposive sampling where the sample will be obtained with certain considerations or criteria that have been adapted to the objectives and research problems. There are three independent variables used in this study. The first variable is the audit fee which is proxied by the auditor's service income. Second, the size of the company is proxied by the total assets of the company using LnTa, and the third variable is audit opinion which uses a dummy variable using the acceptance of opinions other than Unqualified and Unqualified. By using logistic regression analysis, this study obtained the results that the audit fee does not have a significant effect on auditor turnover. Meanwhile, company size and audit opinion have a significant effect on auditor turnover.
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