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All Journal FINANCIAL : JURNAL AKUNTANSI Coopetition : Jurnal Ilmiah Manajemen
Annisa Adha Minaryanti
Universitas Pasundan
Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Pergantian Manajemen, Kesulitan Keuangan, Ukuran KAP, dan Audit Delay terhadap Auditor Switching: Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2018 Justinia Castellani; Mochammad Ridwan; Sasa S. Suratman; Annisa Adha Minaryanti; Syifa Aulia
Coopetition : Jurnal Ilmiah Manajemen Vol. 14 No. 1 (2023): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v14i1.2905

Abstract

This study aims to determine the effect of Management Change, Financial Distress, Accounting Firm Size, Audit Delay on Auditor Switching.The operationalization of the variables used in this study are independent variables, namely management change, financial distress, accounting firm Size, audit delay. While the dependent variable is auditor switching. The research method used is descriptive and verification methods. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018, as many as 168 companies. This research sample selection method uses a purposive sampling technique with a total of 25 companies that meet the criteria. Data analysis using logistic regression analysis.The results showed that management change and accounting firm size did not significantly influence auditor switching with contributions of 0.2% and 4.1% respectively, while financial distress and audit delay had a significant effect on auditor switching with respective contributions of 9, 3% and 14.3%. Simultaneously, management change, financial distress, accounting firm size and audit delay have an effect of 22.2% on auditor switching.
THE EFFECT OF COVID-19, WORKING FROM HOME, AND TIME BUDGET PRESSURE ON THE QUALITY OF AUDITOR PERFORMANCE Annisa Adha Minaryanti; Ida Suraida; Ratu Ratna Dewi; Sekar Nisaul Akhir
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9, No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.494

Abstract

The purpose of this study is to determine the extent of the impact of Covid-19 conditions, work-from-home practices, and time-budget pressure on quality of audit performance in 10 audit firms in Bandung City area. Covid-19 situation, home office implementation and time budget pressure situation as independent variables, and auditor performance as dependent variables. The research approach used in this study is descriptive analysis and validation based on primary data. The population of this study was all accountants from 10 accounting firms in Bandung. The number of samples collected was 67 judges. Based on the results of the research conducted, we find that the Covid-19 condition has a significant impact on the quality of auditor performance, with a contribution of 22%. For 21%, working from home has a significant impact on the quality of an auditor's performance. Time pressure has a significant negative impact on the examiner's performance with her 15.9%. This means that the higher the time pressure, the lower the quality of the exam.Keywords: Covid-19, Work From Home, Time Budget Pressure and Quality of Audit Performance
Co-Authors Ida Suraida Justinia Castellani Mochammad Ridwan Ratu Ratna Dewi Sasa S. Suratman Sekar Nisaul Akhir Syifa Aulia