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The Effect Of Auditor Switch Toward The Firm Value And Earning Persistance

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  • Nuris, Dudung Ma'ruf

    (Universitas Negeri Malang)

  • Juliardi, Dodik
  • zahroh, Fatmawati

Abstract

The present study aims at examining the effect of audit quality measured by auditor switch on firm value and earnings persistence. The present study was conducted on public service companies which were listed on Indonesian Stock Exchange in 2010 – 2015, with 82 sample companies. The data was obtained through secondary data from Indonesian capital market directory and simple regression analysis for the data analysis.The result indicates that auditor quality has significant effect on firm value. The quality of an auditor has significant effect on earnings persistence. The Study limitation in term of the coefficient of determination because the independent variable of auditor quality is not the only one that can affect the firm value and earnings persistence. Therefore, it is suggested for futher research to add another independent variable in the future.

Suggested Citation

  • Nuris, Dudung Ma'ruf & Juliardi, Dodik & zahroh, Fatmawati, 2017. "The Effect Of Auditor Switch Toward The Firm Value And Earning Persistance," INA-Rxiv 5mhu7, Center for Open Science.
    • Handle: RePEc:osf:inarxi:5mhu7
    DOI: 10.31219/osf.io/5mhu7
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    References listed on IDEAS

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    4. Fan, Joseph P. H. & Wong, T. J., 2002. "Corporate ownership structure and the informativeness of accounting earnings in East Asia," Journal of Accounting and Economics, Elsevier, vol. 33(3), pages 401-425, August.
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