Jurnal Revenue : Jurnal Ilmiah Akuntansi
Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi

PENGARUH FINANCIAL DISTRESS, OPINI AUDIT, DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING

Maida Zerlina Octarisa (Universitas Pamulang)
Syamsuri Syamsuri (Universitas Pamulang)

Article Info

Publish Date
08 Aug 2024

Abstract

This study aims to determine the effect of Financial Distress, Audit Opinion, and Management Change on Auditor Switching in companies listed on the Indonesia Stock Exchange (BEI) for the period 2018-2022. Based on the purposive sampling method, a sample of 35 companies was obtained. The analysis method used is descriptive statistical method using logistic regression analysis tool. Hypothesis testing was conducted using Eviews 12 software. The results of this study indicate that Financial Distress has no effect on Auditor Switching, Audit Opinion has a significant effect on Auditor Switching. Management Change has no effect on Auditor Switching

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Journal Info
Jurnal Revenue : Jurnal Ilmiah Akuntansi
Website

Abbrev

home

Publisher

Universitas Bina Bangsa

Subject

Economics, Econometrics & Finance

Description

Jurnal Revenue Adalah Jurnal Ilmiah yang terbit secara daring pada bulan Juni dan Desember. untuk mempublikasikan hasil-hasil penelitian dalam bidang Akuntansi baik Akuntansi Perpajakan, Akuntansi Keuangan, Akuntansi Perbankan, Akuntansi Sektor Publik, dan bidang Akuntansi ...