| Abstrakt: |
The purpose of this study is to explore the effect of CEO turnover and audit opinion on auditor change in mining companies in Indonesia from 2010 to 2019. Mining companies have different industrial characteristics and characteristics from other industries, on the other hand, the shares of companies in this sector are in great demand by investors. The high volume of trading shares in the mining sector encourages companies to display good financial reports. By using the purposive sampling method, this study obtained a sample of 35 mining companies listed on the Indonesian Stock Exchange. This study uses a logistic regression model. Data is collected by the company's Annual Report or Sustainability Report and processed using SPSS version 25. Based on research results it can be concluded that: 1) CEO turnover affects auditor change, 2) audit opinion does not affect auditor change. The limitation in this study is the use of samples from one type of company, namely mining companies, so the results of the study cannot be generalized to all companies. This study contributes to the literature on voluntary auditor change, especially auditor resignation, in which it focuses on the factors that influence it. Practically, the results of this study are expected to provide empirical evidence about the factors that can cause auditor change outside of applicable regulations, especially regarding auditor resignation. These results can be taken into consideration and a signal for investors who want to invest in companies that change auditors voluntarily to be more careful. Specifically, the empirical evidence of this research is expected to provide input to the government to more intensively carry out monitoring and supervision for companies that change their auditors outside of existing regulations. [ABSTRACT FROM AUTHOR] |
