The Effect of Management Change, Audit Fee, and Company Size on Auditor Switching (Empirical Study on Infrastructure, Utilities and Transportation Companies Listed on the Indonesia Stock Exchange for the 2020-2023 Period)
DOI:
https://doi.org/10.52432/justbest.5.2.86-94Keywords:
Management Change, Audit Fee, Company Size, Auditor Switching, Transportation CompaniesAbstract
ESG (Evironmental, Social, and Governace) is a concept that must be considered by companies in order to be able to survive and achieve sustainability. This issue has become the center of attention among companies and business people in Indonesia. The challenges and opportunities that can be faced are understanding sustainability by implementing sustainable reporting and developing significantly. This research uses a literature approach which aims to understand more deeply about sustainability issues. The results show that sustainability reporting has a significant influence on the Company's value, even though the Company experiences various impacts according to the segmentation undertaken. Factors such as the scope of disclosure are important in meeting the challenges and opportunities in sustainability issues.
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