Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Upajiwa Dewantara : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat
Rehania Wardani
Universitas Islam Batik Surakarta
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Faktor yang Mempengaruhi Auditor Switching pada perusahaan Manufaktur Rehania Wardani
UPAJIWA DEWANTARA: Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 3 No 2 (2019): UPAJIWA DEWANTARA: Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/mmud.v3i2.5284

Abstract

The study analyzed the influence of the audit opinion, change of management, size of the company, and the percentage of ROA's change to auditors switching to manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. Sampling is done by purposive sampling, resulting in a total sample of 65 company observations. Methods of data analysis using logistic regression analysis. The results showed that only change management variables had an influence on the auditor switching, while the audit opinion variables, company size, and ROA change percentages had no effect on auditor switching. Keywords: opinio, change of management, company size, ROA, auditor switching
Co-Authors