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Abstract

Purpose: This study aims to examine tax aggressiveness and public ownership on auditor switching with auditor reputation as a moderating variable.


Research Design and Methodology: The sampling technique used was purposive sampling and obtained 41 companies with a research period of 4 years so that the final amount obtained was 101 sample data. The analysis method uses logistic regression with the help of SPSS software.


Findings and Discussion: The results showed that tax aggressiveness has a significant effect on auditor switching while public ownership has no significant effect on auditor switching. Auditor reputation strengthens the influence of tax aggressiveness and public ownership on auditor switching.


Implications: This study contributes to the literature on auditor switching and provides practical implications for management, investors, and regulators in understanding the dynamics of auditor switching.

Keywords

Auditor Switching; Tax Aggressiveness; Public Ownership; Auditor Reputation

Article Details

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How to Cite
Fitria, S. N., & Ida Nur Aeni. (2025). The Role of Auditor Reputation as a Moderator of the Effect of Tax Aggressiveness and Public Ownership on Auditor switching Decisions. Atestasi : Jurnal Ilmiah Akuntansi, 8(1), 65–78. https://doi.org/10.57178/atestasi.v8i1.1304
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