JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan
Vol 1 No 1 (2020)

Pengaruh Merger, Pergantian Manajemen, Ketidakpuasan Perusahaan, Fee Audit, dan Audit Delay pada Auditor Switching

Nonik Dia Permatasari (STIE Mandala)
Haifah Haifah (STIE Mandala)
Nanda Widaninggar (STIE Mandala)

Article Info

Publish Date
01 Sep 2020

Abstract

This study was conducted to find the effect of merger, management change, company dissatisfaction, audit fees, audit delay on auditor switching turnover in manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2014-2018. Data used in this study namely secondary data of companies listed on the Indonesia Stock Exchange in 20142018 with a sample of 76 companies. This study used logistic regression analysis. The results confirmed that (1) the merger variable had no effect on auditor switching (2) management change variable had no effect on auditor switching (3) company dissatisfaction had an effect on auditor switching (4) audit fees had an effect on auditor switching (5) audit delay had an effect on auditor switching.

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Journal Info
JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan
Website

Abbrev

jakuma

Publisher

Sekolah Tinggi Ilmu Ekonomi Mandala Jember

Subject

Economics, Econometrics & Finance Social Sciences

Description

JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN adalah jurnal yang diterbitkan oleh Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Mandala, terbit 2 kali dalam satu tahun. JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN merupakan media publikasi ilmiah baik berupa kajian literature maupun ...