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All Journal Jurnal Sistem Informasi, Akuntansi dan Manajemen
Yoni Hindirwan
Universitas Kristen Krida Wacana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Dan Financial Distress terhadap Auditor Switching Yoni Hindirwan; Septian Bayu Kristanto
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 1 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Jan 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i1.663

Abstract

The purpose of this research is to examine the influence of corporate social responsibility, company size and financial distress on auditor switching. This research is quantitative, and the data source obtained is secondary data. The population of this research is non-cyclical consumer companies listed on the Indonesia Stock Exchange. The research sample consisted of 30 non-cyclical consumer companies using annual financial reports and having complete data according to the variables used during 2020-2022. The method used for data analysis uses logistic regression analysis. The research results show that the Nagelkerke R Square value is 0.242, which means that corporate social responsibility, company size and financial distress can explain 24.2% of auditor switching and the rest is influenced by other variables outside this research. The test results show that: (1) corporate social responsibility has a positive and insignificant effect on auditor switching, (2) company size has a positive and significant effect on auditor switching, and (3) financial distress has a negative and insignificant effect on auditor switching.
Co-Authors Septian Bayu Kristanto