Earnings Management and Auditor Switching

Abstract

Purpose- This study aims to discuss the effect of earnings management on auditors switching in various industrial sector companies listed on the Indonesia Stock Exchange (IDX) from 2010-2017.

Design/methodology/approach - Testing in this study uses a logistic regression analysis model.

Findings - The results of this study indicate that earnings management practices cannot be detected through auditor switching.

Research Limitation/implication - The limitation in this study is the lack of sample size, so the results of the study may not be able to generally describe the phenomena that occur.