The Effect of Institutional Ownership, Return on Asset and Audit Opinion on Auditor Switching in Energy Sector Companies Listed on The Indonesia Stock Exchange

Timothy Jasson Saraun; Heince Rudy Nicky Wokas; Djeini Maradesa

doi:10.55927/ijbae.v4i2.59

Authors

Timothy Jasson Saraun University of Sam Ratulangi
Heince Rudy Nicky Wokas University of Sam Ratulangi
Djeini Maradesa University of Sam Ratulangi

DOI:

https://doi.org/10.55927/ijbae.v4i2.59

Keywords:

Institutional Ownership, Return on Asset, Audit Opinion, Auditor Switching

Abstract

Research are caried out with the purpose to find out the impact of institutional ownership, return on asset and audit opinion on auditor switching. the company in the Sektor energi that listed in Bursa efek indonesia become the focus of the population, year 2019 to 2023 are the range for deciding the sample. Method to decide the sample are purposive sampling, 20 company are deem suited, be 100 sample that can be used. logistic regression analysis are the analitical tool processed using SPSS 29. The result on this research show that only return on asset that have an significant impact on auditor switching, for institutional ownership and audit opinion don’t sicnifacntly impact auditor switching.Research are caried out with the purpose to find out the impact of institutional ownership, return on asset and audit opinion on auditor switching. the company in the Sektor energi that listed in Bursa efek indonesia become the focus of the population, year 2019 to 2023 are the range for deciding the sample. Method to decide the sample are purposive sampling, 20 company are deem suited, be 100 sample that can be used. logistic regression analysis are the analitical tool processed using SPSS 29. The result on this research show that only return on asset that have an significant impact on auditor switching, for institutional ownership and audit opinion don’t sicnifacntly impact auditor switching.

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