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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Karinov Jurnal Revenue : Jurnal Ilmiah Akuntansi
Syamsuri Syamsuri
Universitas Pamulang
Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Revenue : Jurnal Ilmiah Akuntansi

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PENGARUH FINANCIAL DISTRESS, OPINI AUDIT, DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING Maida Zerlina Octarisa; Syamsuri Syamsuri
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.515

Abstract

This study aims to determine the effect of Financial Distress, Audit Opinion, and Management Change on Auditor Switching in companies listed on the Indonesia Stock Exchange (BEI) for the period 2018-2022. Based on the purposive sampling method, a sample of 35 companies was obtained. The analysis method used is descriptive statistical method using logistic regression analysis tool. Hypothesis testing was conducted using Eviews 12 software. The results of this study indicate that Financial Distress has no effect on Auditor Switching, Audit Opinion has a significant effect on Auditor Switching. Management Change has no effect on Auditor Switching
Co-Authors Maida Zerlina Octarisa Sofyan Helmi Purba Suripto Suripto Syaibatul Hamdy