KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 2 (2022): Kalbisiana

Pengaruh Kesulitan Keuangan, Ukuran Perusahaan Klien dan Pergantian Manajemen Terhadap Auditor Switching

Ronituppal (Institut Teknologi dan Bisnis Kalbis)
Sophia Andini (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
26 Jul 2022

Abstract

This study aims to examine the effects of financial crisis, client firm size, and management turnover on auditor switching. The population of this study is comprised of manufacturing firms listed on the Indonesia Stock Exchange (IDX) between 2014 and 2018. 126 companies gave research samples using a method of purposive sampling, and 630 pieces of research data were collected. The method of data analysis employed is regression logistic analysis. The results demonstrated that the size of the client company and a change in management had negative and positive effects, respectively, on the voluntary auditor switching, whereas financial hardship has no effect.

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Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...