Visi Sosial Humaniora
Vol. 1 No. 2 (2020): Visi Sosial Humaniora: Edisi Desember 2020

FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUNTARY AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN NON FINANCING YANG TERDAFTAR DI BURSA EFEK INDONESIA )

Audrey Siahaan (Universitas HKBP Nommensen)
Dame Ria R. Saragi (Universitas HKBP Nommensen)

Article Info

Publish Date
18 Dec 2020

Abstract

The phenomenon of Auditor switching has been found to have implications for the credibility of a financial report's value and the monitoring costs of management activities. This study's sample was non-financing companies, which were listed as issuers on the IDX during the 2017-2018 period. Change of Management and company growth together did not affect voluntary Auditor switching. Audit delay does not affect voluntary Auditor switching. The evolution of management does not affect voluntary Auditor switching. Company growth does not affect voluntary Auditor switching.

Copyrights © 2020




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Visi Sosial Humaniora
Website

Abbrev

humaniora

Publisher

Universitas HKBP Nommensen

Subject

Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

Description

Focus dan Scope Jurnal Humaniora mencakup berbagai bidang kajian ilmu pengetahuan yang bersifat multidisiplin ilmu Sosial Humaniora. Seperti Ekonomi, Ilmu Hukum, Linguistik, Agama, dan ilmu sosial ...