{"id":"https://openalex.org/W83965613","doi":null,"title":"ANALISIS FAKTOR-FAKTOR YANGMEMPENGARUHI PERUSAHAANDI INDONESIA MELAKUKANAUDITOR SWITCHING","display_name":"ANALISIS FAKTOR-FAKTOR YANGMEMPENGARUHI PERUSAHAANDI INDONESIA MELAKUKANAUDITOR SWITCHING","publication_year":2011,"publication_date":"2011-03-01","ids":{"openalex":"https://openalex.org/W83965613","mag":"83965613"},"language":"id","primary_location":{"id":"mag:83965613","doi":null,"is_oa":false,"landing_page_url":"http://eprints.undip.ac.id/27921/","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"dissertation","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5032640567","display_name":"Evi Dwi Wijayani","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Evi Dwi Wijayani","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5056162640","display_name":"Indira Januarti","orcid":"https://orcid.org/0000-0001-7234-8960","observed_orcids":["https://orcid.org/0000-0001-7234-8960"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Indira Januarti","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-7234-8960","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":33,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9779999852180481,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9779999852180481,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.02070000022649765,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/auditor-switching","display_name":"auditor switching","score":0.996999979019165},{"id":"https://openalex.org/keywords/auditor-independence","display_name":"auditor independence","score":0.8930000066757202},{"id":"https://openalex.org/keywords/managerial-change","display_name":"management change","score":0.6679999828338623},{"id":"https://openalex.org/keywords/audit-opinion","display_name":"audit opinion","score":0.7739999890327454},{"id":"https://openalex.org/keywords/financial-distress","display_name":"financial distress","score":1.0},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.9750000238418579},{"id":"https://openalex.org/keywords/public-accounting-firm-size","display_name":"public accounting firm size","score":0.765999972820282},{"id":"https://openalex.org/keywords/client-size","display_name":"client size","score":0.9380000233650208},{"id":"https://openalex.org/keywords/voluntary-auditor-switching","display_name":"voluntary auditor switching","score":0.6589999794960022},{"id":"https://openalex.org/keywords/indonesia-listed-companies","display_name":"Indonesia listed companies","score":0.6520000100135803}],"concepts":[{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.8873034715652466},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7115107774734497},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6885874271392822},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6592956781387329},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.6383188962936401},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5455930829048157},{"id":"https://openalex.org/C2777823127","wikidata":"https://www.wikidata.org/wiki/Q565043","display_name":"Going concern","level":4,"score":0.48546794056892395},{"id":"https://openalex.org/C2984760201","wikidata":"https://www.wikidata.org/wiki/Q1785212","display_name":"Financial distress","level":2,"score":0.47414395213127136},{"id":"https://openalex.org/C185669311","wikidata":"https://www.wikidata.org/wiki/Q1163221","display_name":"Return on assets","level":3,"score":0.47282373905181885},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.4710253179073334},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.44390738010406494},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3693835139274597},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2816714644432068},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.16855654120445251},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.13752961158752441},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.13254046440124512},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.12963852286338806},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.08835619688034058},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.08350268006324768},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.08072519302368164},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:83965613","doi":null,"is_oa":false,"landing_page_url":"http://eprints.undip.ac.id/27921/","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2224378353","https://openalex.org/W204039647","https://openalex.org/W2930587378","https://openalex.org/W100875861","https://openalex.org/W2230857421","https://openalex.org/W2963955092","https://openalex.org/W2954832812","https://openalex.org/W177776505","https://openalex.org/W2792623963","https://openalex.org/W123549680"],"abstract_inverted_index":{"Issue":[0],"about":[1],"independence":[2],"is":[3,108,127],"the":[4,8,48,149,160],"main":[5],"cause":[6],"of":[7,90,140,174],"auditor":[9,35,57,83,150,190],"switching\r\nexistence":[10],"in":[11,62,93,105,131,165],"Indonesia.":[12],"Auditor":[13],"switching":[14,151],"could":[15],"happen":[16,37],"mandatorily":[17],"(because":[18],"of\r\nthe":[19],"rules":[20,39],"which":[21,40,103,115,147],"persistent":[22],"it)":[23],"and":[24,82,155,178],"also":[25],"voluntarily.":[26],"Many":[27],"question":[28],"rise":[29],"when":[30],"a\r\ncompany":[31],"voluntarily":[32],"switches":[33],"its":[34],"because":[36],"outside":[38],"has\r\nbeen":[41],"specified.":[42],"This":[43],"research":[44,64,85,107,124,133,142,167],"aim":[45],"to":[46,54,188],"know":[47],"factors":[49],"that":[50,60,112,144],"influence":[51],"companies":[52],"in\r\nIndonesia":[53],"do":[55,181,189],"such":[56],"switching.":[58,191],"Variables":[59],"used":[61,104],"this":[63,106,132,141,166],"are\r\nmanagement":[65],"changes,":[66],"audit":[67,169],"opinion,":[68],"financial":[69,87],"distress,":[70,171],"change":[71,172],"percentage":[72,173],"of\r\nReturn":[73],"on":[74,121,176,185],"Assets,":[75,177],"public":[76,156],"accountant":[77],"firm\u2019s":[78],"size,":[79,81],"client":[80,179],"switching.\r\nThis":[84],"uses":[86],"statements":[88],"data":[89],"non-financial":[91],"company\r\nlisted":[92],"Bursa":[94],"Efek":[95],"Indonesia":[96],"(BEI)":[97],"from":[98],"year":[99],"2003-2009.":[100],"Data":[101],"collecting\r\nmethod":[102],"method":[109,122],"purposive":[110],"sampling,":[111],"based":[113],"on\r\ncriterion":[114],"has":[116],"been":[117],"determined":[118],"before.":[119],"Based":[120],"purposive\r\nsampling,":[123],"sample":[125],"total":[126],"912":[128],"companies.":[129],"Hypothesis":[130],"are\r\ntested":[134],"by":[135],"logistics":[136],"regression":[137],"analytical":[138],"method.\r\nResult":[139],"indicates":[143],"variables":[145,164],"having":[146],"significantly\r\neffect":[148],"are":[152],"management":[153],"changes":[154],"accountant\r\nfirm\u2019s":[157],"size.":[158],"On":[159],"other":[161,163],"hand,":[162],"like":[168],"opinion,\r\nfinancial":[170],"Return":[175],"size":[180],"not\r\nhave":[182],"significant":[183],"effect":[184],"company":[186],"decision":[187]},"counts_by_year":[{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":5},{"year":2019,"cited_by_count":8},{"year":2018,"cited_by_count":5},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}