Profita : Komunikasi Ilmiah dan Perpajakan
Vol 13, No 1 (2020)

Pengaruh Financial Distress, Opini Auditor Dan Pergantian Manajemen Terhadap Auditor Switching Pada Perusahaan Industri Dasar Dan Kimia Di Bursa Efek Indonesia

Fenny Fenny (Unknown)
Isieny Wendy (Universitas Prima Indonesia)
Stevanny Stevanny (Universitas Prima Indonesia)
Tetty Tiurma Uli Sipahutar (Universitas Prima Indonesia)



Article Info

Publish Date
30 Apr 2020

Abstract

This research was conducted to identify the effect of Financial Distress, Auditor Opinion, and Management Changes on Auditor Switching in the basic and chemical industry listed on the Indonesia Stock Exchange. The sample is taken by using purposive sampling, where the population amounted to 69 companies, and after deducting the research criteria, the research sample contained 57 companies so that in three years' period amounted to 171 companies. This research simultaneously showed Financial Distress, Auditor Opinion, and Management Changes has a positive effect and significantly towards Auditor Switching. Partially, Financial Distress has a positive effect and significant on Auditor Switching while Auditor Opinion and Management Changes have a negative effect and significant on Auditor Switching.

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Journal Info

Abbrev

Profita

Publisher

Subject

Economics, Econometrics & Finance

Description

The aim and scope of the "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of accounting and tax topic of research. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is intended to ...