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PENGARUH FINANCIAL DISTRESS, AUDIT FEE, DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR NONKEUANGAN YANG TERDAFTAR DI BEI TAHUN 2020-2023)

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This study aims to analyze the effect of financial distress, audit fee, and change of management on auditor switching. The sample for this study is non-financial sector companies that listed on the Indonesia Stock Exchange for 2020-2023. The number of research samples is 548 samples determined by the purposive sampling method. The data analysis technique used is logistic regression with SPSS Version 30. The results show that financial distress has no effect on auditor switching, audit fee has a negative effect on auditor switching, and change of management has a positive effect on auditor switching. These three variables simultaneously have an effect on auditor switching. In addition, there was no significant difference between auditor switching during Covid-19 and post Covid-19.

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Inventory Code Barcode Call Number Location Status
2507000427T164981T1649812025Central Library (Reference)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1649812025
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi.,
Collation
xiv, 54 hlm., ilus., tab.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.07
Content Type
-
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Akuntansi
Specific Detail Info
 
Statement of Responsibility
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