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Authors: Duma Megaria Elisabeth ; Arthur Simanjuntak ; Iskandar Muda and Syafruddin Ginting

Affiliation: Universitas Sumatera Utara, Indonesia

Keyword(s): Auditor Switching, Corporate Social Responsibility, Auditor Opinion, Financial Distress

Abstract: The purposes of this research are to analyze the impact of corporate socialresponsibility, auditor opinion, financial distress Auditor independence is an issue that causes the change of auditors (auditor switching) or Public Accounting Firm. One suggestion that auditors remain objective in carrying out auditing tasks is the mandatory rotation of auditors. Rotation of auditors is associated with the company’s actions to make the turn auditor (auditor switching) or Public Accounting Firm. The purpose of this study was to determine the effect of corporate social responsibility, the auditor’s opinion financial distress on auditor switching. This study uses data on banking companies listed in Indonesia Stock Exchange 2014 – 2017 period. The samples in this study using purposive sampling method, the number of observations of sample of 132 samples. The technique of data analysis is logistic regression analysis, because the dependent variable using dummy variable. Based on the result of anal ysis show that the variables of corporate social responsibility, the auditor’s opinion and financial distress does not significantly influence the auditor switching. (More)

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Paper citation in several formats:
Elisabeth, D.; Simanjuntak, A.; Muda, I. and Ginting, S. (2020). Corporate Social Responsibility, Auditor Opinion, Financial Distress Impact to Auditor Switching for Banking Companies in Indonesia Stock Exchange for Period of 2014 to 2017. In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - UNICEES; ISBN 978-989-758-432-9, SciTePress, pages 991-994. DOI: 10.5220/0009499909910994

@conference{unicees20,
author={Duma Megaria Elisabeth. and Arthur Simanjuntak. and Iskandar Muda. and Syafruddin Ginting.},
title={Corporate Social Responsibility, Auditor Opinion, Financial Distress Impact to Auditor Switching for Banking Companies in Indonesia Stock Exchange for Period of 2014 to 2017},
booktitle={Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - UNICEES},
year={2020},
pages={991-994},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009499909910994},
isbn={978-989-758-432-9},
}

TY - CONF

JO - Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - UNICEES
TI - Corporate Social Responsibility, Auditor Opinion, Financial Distress Impact to Auditor Switching for Banking Companies in Indonesia Stock Exchange for Period of 2014 to 2017
SN - 978-989-758-432-9
AU - Elisabeth, D.
AU - Simanjuntak, A.
AU - Muda, I.
AU - Ginting, S.
PY - 2020
SP - 991
EP - 994
DO - 10.5220/0009499909910994
PB - SciTePress

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