Image of PENGARUH FINANCIAL DISTRESS, RISIKO KUALITAS AUDIT, DAN OPPORTUNITIES TO MANIPULATE INCOME TERHADAP AUDITOR SWITCHING PADA SEBELUM DAN PADA MASA PANDEMI COVID-19.

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PENGARUH FINANCIAL DISTRESS, RISIKO KUALITAS AUDIT, DAN OPPORTUNITIES TO MANIPULATE INCOME TERHADAP AUDITOR SWITCHING PADA SEBELUM DAN PADA MASA PANDEMI COVID-19.

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This study aims to examine the effect of the Financial Distress, Quality Audit Risk, and Opportunities to Manipulate Income with control variable, namely Leverage to Auditor Switching before and during the covid-19 pandemic. The data from a population of manufactur companies listed on the Indonesia Stock Exchange (IDX) period 2019 -2020. The sampling technique in this study used purposive sampling technique and resulted in a total sample size of 100 companies.The results show that the quality audit risk and opportunities to manipulate income can effect on the amount of the auditor switching with contributions of 0,00% and 0,21%, while financial distress with control variable leverage have no effect with contributions of 0,55% and 0,62% on auditor switching. Keywords: Auditor Switching, Financial Distress, Quality Audit Risk, Opportunities to Manipulate Income, Leverage, Covid-19 Pandemic

Availability
Inventory Code Barcode Call Number Location Status
2207003662T78650T786502022Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T786502022
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi.,
Collation
xvii, 69 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.450 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan
Specific Detail Info
-
Statement of Responsibility
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No other version available

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