Upajiwa Dewantara : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat
Vol 3 No 2 (2019): UPAJIWA DEWANTARA: Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat

Analisis Faktor yang Mempengaruhi Auditor Switching pada perusahaan Manufaktur

Rehania Wardani (Universitas Islam Batik Surakarta)

Article Info

Publish Date
07 Jan 2020

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

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Journal Info
Upajiwa Dewantara : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat
Website

Abbrev

upajiwa

Publisher

Universitas Sarjanawiyata Tamansiswa

Subject

Economics, Econometrics & Finance

Description

Upajiwa Dewantara merupakan jurnal yang terbit dua kali dalam setahun pada bulan Juni dan Desember oleh Program Studi Magister Manajemen, Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa Yogyakarta. Upajiwa Dewantara menerbitkan artikel yang melaporkan hasil penelitian dan hasil pemikiran dari ...