{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,6,18]],"date-time":"2025-06-18T04:22:50Z","timestamp":1750220570275,"version":"3.41.0"},"publisher-location":"New York, NY, USA","reference-count":12,"publisher":"ACM","license":[{"start":{"date-parts":[[2021,6,18]],"date-time":"2021-06-18T00:00:00Z","timestamp":1623974400000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/www.acm.org\/publications\/policies\/copyright_policy#Background"}],"funder":[{"name":"BINUS UNIVERSITY","award":["123456"],"award-info":[{"award-number":["123456"]}]}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2021,6,18]]},"DOI":"10.1145\/3474880.3474902","type":"proceedings-article","created":{"date-parts":[[2021,12,1]],"date-time":"2021-12-01T12:02:33Z","timestamp":1638360153000},"page":"120-125","source":"Crossref","is-referenced-by-count":0,"title":["The Influence of Client Company Size and Audit Opinion Switching Auditors"],"prefix":"10.1145","author":[{"given":"Meiryani","family":"Meiryani","sequence":"first","affiliation":[{"name":"Accounting Department,Faculty of Economics and Communication,Bina Nusantara University,Jakarta,11480 Indonesia, Indonesia"}]},{"given":"Boby","family":"Ikhsan","sequence":"additional","affiliation":[{"name":"Accounting Department,Faculty of Economics and Communication,Bina Nusantara University,Jakarta,11480 Indonesia, Indonesia"}]},{"given":"Titik","family":"Indrawati","sequence":"additional","affiliation":[{"name":"Accounting Department,Faculty of Economics and Communication,Bina Nusantara University,Jakarta,Indonesia 11480, Indonesia"}]},{"given":"Edwin","family":"Hendra","sequence":"additional","affiliation":[{"name":"Accounting Department,Faculty of Economics and Communication,Bina Nusantara University,Jakarta,Indonesia 11480, Indonesia"}]},{"given":"Hugo","family":"Prasetyo","sequence":"additional","affiliation":[{"name":"Accounting Department,Faculty of Economics and Communication,Bina Nusantara University,Jakarta,Indonesia 11480, Indonesia"}]}],"member":"320","published-online":{"date-parts":[[2021,12]]},"reference":[{"key":"e_1_3_2_1_1_1","doi-asserted-by":"publisher","DOI":"10.32479\/ijeep.8366"},{"volume-title":"Analysis of Factors Affecting Companies in Indonesia to Conduct Auditor Switching","year":"2011","author":"Cahyani E. D.","key":"e_1_3_2_1_2_1"},{"key":"e_1_3_2_1_3_1","first-page":"2010","author":"Calista E.","year":"2015","journal-title":"Factors Affecting the Occurrence of Auditor Switching in Manufacturing Companies Listed on the IDX"},{"volume-title":"Financial Distress, and Growth of Client Companies on Auditor Switching (Studies in Manufacturing Companies Listed on the Indonesia Stock Exchange 2010-","year":"2014","author":"Faradila Y.","key":"e_1_3_2_1_4_1"},{"volume-title":"Change of Management, Cap Size","year":"2017","author":"Ismaya N.","key":"e_1_3_2_1_5_1"},{"volume-title":"The Influence of Information Technology on The Quality of Accounting Information System. ACM International Conference Proceeding Series. Pp.109-115","year":"2018","author":"Meiryani","key":"e_1_3_2_1_6_1"},{"volume-title":"The Effect of Financial Distress and KAP Size on the Phenomenon of Auditor Change in the Indonesian Stock Exchange","year":"2018","author":"Natashia A.","key":"e_1_3_2_1_7_1"},{"key":"e_1_3_2_1_8_1","article-title":"The Influence of Auditor Competence, Auditor Independence, Auditor Integrity and Auditor Professionalism on Audit Quality with Auditor Ethics as Audit Quality Variables with Auditor Ethics as Audit Quality Variables with Auditor Ethics","author":"Siahaan S. b.","year":"2019","journal-title":"Journal of Management, pp: 81- 92."},{"volume-title":"Effect of Public Accountant Firm Size, Auditor Switching and Audit Tenure on Audit Quality. E-Journal of Accounting at Udayana University, pp: 534-561","year":"2017","author":"Sujana I. K.","key":"e_1_3_2_1_9_1"},{"key":"e_1_3_2_1_10_1","first-page":"87","article-title":"Ayng Factors Affecting Auditor Switching in Financial Companies Registered in Bei 2015-2017 Period","author":"Kholipah S.","year":"2019","journal-title":"Journal of Accounting, pp"},{"issue":"1","key":"e_1_3_2_1_11_1","first-page":"148","article-title":"The role of information technology in E-Commerce","volume":"8","author":"Winwin Yadiati","year":"2019","journal-title":"International Journal of Scientific and Technology Research"},{"key":"e_1_3_2_1_12_1","first-page":"110","volume-title":"Going Concern, Financial Distress","author":"Pradhana M. A.","year":"2015"}],"event":{"name":"ICEBT 2021: 2021 5th International Conference on E-Education, E-Business and E-Technology","acronym":"ICEBT 2021","location":"Beijing China"},"container-title":["2021 5th International Conference on E-Education, E-Business and E-Technology"],"original-title":[],"link":[{"URL":"https:\/\/dl.acm.org\/doi\/10.1145\/3474880.3474902","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/dl.acm.org\/doi\/pdf\/10.1145\/3474880.3474902","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,6,17]],"date-time":"2025-06-17T21:28:44Z","timestamp":1750195724000},"score":1,"resource":{"primary":{"URL":"https:\/\/dl.acm.org\/doi\/10.1145\/3474880.3474902"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2021,6,18]]},"references-count":12,"alternative-id":["10.1145\/3474880.3474902","10.1145\/3474880"],"URL":"https:\/\/doi.org\/10.1145\/3474880.3474902","relation":{},"subject":[],"published":{"date-parts":[[2021,6,18]]}}}