The Effect of Public Accounting Firm Size on Audit Quality Mediated by Auditor Switching

Authors

  • Mochammad David Hardiansyah Accounting Study Program, University of Pembangunan Nasional Veteran Jawa Timur, Indonesia Author
  • Rida Perwita Sari Accounting Study Program, University of Pembangunan Nasional Veteran Jawa Timur, Indonesia Author

Keywords:

Auditor switching, Audit quality, KAP size

Abstract

This study empirically examines the impact of Public Accounting Firm (KAP) size on audit quality mediated by auditor switching. The sample used included 23 transportation and logistics sector companies listed on the IDX during the 2020-2023 time frame. The sample determination was carried out through purposive sampling method. To analyze the data, a Partial Least Squares Structural Equation Modeling (PLS-SEM) approach was used, a sophisticated method that explicitly maps mediation relationships, implemented through WarpPLS 8.0 software. The results prove that KAP size can affect audit quality, while auditor switching is not proven to affect it. Interestingly, KAP size also affects auditor switching decisions, but the mediating role of auditor switching in the relationship between KAP size and audit quality was not found.

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Published

2025-09-29

Issue

Vol. 2 (2025): The Comparative Asia-Africa Governmental Accounting Conference

Section

Articles

How to Cite

The Effect of Public Accounting Firm Size on Audit Quality Mediated by Auditor Switching. (2025). Comparative Asia Africa Governmental Accounting, 2, 141-147. https://ojs.apsae.id/index.php/CAAGA/article/view/82