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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Liya Rizkiyah
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Opini Audit, Financial Distress, Pergantian Manajemen terhadap Auditor Switching: Studi Pada Perusahaan BUMN Tahun 2020-2022 Liya Rizkiyah; Lilik Pujiati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 5 No. 6 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v5i6.149

Abstract

This study aims to determine the effect of audit opinion, financial distress, and management changes on auditor switching. The dependent variable in this study is auditor switching, while the independent variables measured in the implementation of this research are audit opinion, financial distress, and management turnover. This type of research is quantitative research with a population obtained from BUMN companies registered on the BUMN website in 2020-2022. The sampling technique used was purposive sampling technique and produced 10 sample companies for 3 years of observation. The type of data used is secondary taken from the financial statements of state-owned companies. The analysis technique used in this study is logistic regression analysis using SPSS version 20. The results of the analysis in this study indicate that audit opinion, financial distress and management turnover have no effect on auditor switching. The coefficient of determination (R2) in this study is 7.9% while the rest is explained by variables with other models outside this study.
Co-Authors Lilik Pujiati