Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol. 5 No. 6 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 

Pengaruh Opini Audit, Financial Distress, Pergantian Manajemen terhadap Auditor Switching: Studi Pada Perusahaan BUMN Tahun 2020-2022

Liya Rizkiyah (Unknown)
Lilik Pujiati (STIE PGRI Dewantara Jombang)

Article Info

Publish Date
27 Oct 2023

Abstract

This study aims to determine the effect of audit opinion, financial distress, and management changes on auditor switching. The dependent variable in this study is auditor switching, while the independent variables measured in the implementation of this research are audit opinion, financial distress, and management turnover. This type of research is quantitative research with a population obtained from BUMN companies registered on the BUMN website in 2020-2022. The sampling technique used was purposive sampling technique and produced 10 sample companies for 3 years of observation. The type of data used is secondary taken from the financial statements of state-owned companies. The analysis technique used in this study is logistic regression analysis using SPSS version 20. The results of the analysis in this study indicate that audit opinion, financial distress and management turnover have no effect on auditor switching. The coefficient of determination (R2) in this study is 7.9% while the rest is explained by variables with other models outside this study.

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Journal Info
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Website

Abbrev

alkharaj

Publisher

Institut Agama Islam Nasional Laa Roiba Bogor

Subject

Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah is a scientific journal published by Pusat Riset dan Kebijakan Strategis PRKS) of  Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor in collaboration with Masyarakat Ekonomi Syariah (MES) and Intelectual Association for Islamic Studies ...