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All Journal Paradigma : Journal of Science, Religion and Culture Studies Assets : Jurnal Ekonomi, Manajemen dan Akuntansi I-ECONOMICS: A Research Journal on Islamic Economics JPM (Jurnal Pemberdayaan Masyarakat) Syntax Literate: Jurnal Ilmiah Indonesia SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JURNAL EDUCATION AND DEVELOPMENT Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Minda Baharu JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat MBIA Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Riset Akuntansi Aksioma AKURASI: Jurnal Riset Akuntansi dan Keuangan Majalah Sainstekes JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Akurasi : Jurnal Studi Akuntansi dan Keuangan SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Journal of Economics and Business Aseanomics Journal of Research in Business, Economics, and Education Jurnal Akuntansi dan Manajemen Jurnal Manajemen Jurnal Abdi Insani BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Pengabdian UNDIKMA Jurnal Orientasi Bisnis dan Entrepreneurship Jurnal Kewarganegaraan Majalah Ilmiah UPI YPTK Jurnal Ekonomi Jurnal Inovasi Penelitian dan Pengabdian Masyarakat Jurnal Ekonomi dan Manajemen Indonesia AKM: Aksi Kepada Masyarakat Jurnal ABDIMAS Budi Darma PROGRESIF Jurnal Bakti Bagi Bangsa Journal of Entrepreneurship and Community Innovations Akurasi
Budiantoro, Harry
Fakultas Ekonomi Dan Bisnis, Universitas YARSI
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : JURNAL EDUCATION AND DEVELOPMENT

 1 
PENGARUH OPINI AUDIT, UKURAN KAP DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI Frisylia Assyifa Hamzah; Harry Budiantoro; Kanaya Lapae; Hestin Agus Tantri Ningsih
Jurnal Education and Development Vol 11 No 2 (2023): Vol.11 No.2.2023
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.563 KB) | DOI: 10.37081/ed.v11i2.4460

Abstract

The purpose of this study is to see how audit opinion, KAP size, and management turnover affect auditor switching, with financial distress as a moderating variable. Between 2015-2020, the population of various industrial companies listed on the Indonesia Stock Exchange (IDX) was used for this study. Purposive sampling was used in this study, and the samples obtained were 11 companies. Secondary data used in this study from annual financial statements obtained from the official website of the Indonesia Stock Exchange (IDX). With SPSS version 25.0 application, logistic regression analysis method is used. The findings show that audit opinion, KAP size, and management turnover have no effect on auditor switching, and financial distress cannot moderate the effect of audit opinion, KAP size, and management turnover on auditor switching.
Co-Authors Abshar, Muhammad Adinda Primadini Agus Tantri Ningsih, Hestin Alfadia, Osa Alyta Shabrina Zhusrin Alyta Shabrina Zhusryn Alyta Shabrina Zuzryn Amanda Serena Any Setianingrum Any Setianingrum, Any Aprillivia, Nanda Dwi Arni Karina Asaari, Masagus Auliffi Ermian Challen Bagas Andrean Agasva Bayu Bayu Cahyo Adi Nugroho Corry Muslimah Ogan Dean Salomo Kumenaung Destiyani, Annisa Devi Nur Fazriyani Donanti, Elita Efendy Zain Efendy Zain, Efendy Eindye Taufiq, Eindye Fajriyah, Nurul Faruqi, Faris Fitrianda Melania Wati Frisylia Assyifa Hamzah Gunawan, Andri Hasan, Nida Nadya Herika Hayurani Herika Hayurani, Herika Hestin Agus Tantri Hestin Agus Tantri Ningsih Hestin Agus Tantri Ningsih Hestin Agus Tantri Ningsih Hestin Agus Tantriningsih Hestin, Hestin Hesty Juni T S Hukama, La Diadhan Imelda Sari Imelda Sari Imelda Sari Indah Arganeta Junika , Windy Kanaya Lapae Kanaya Lapae Kanaya Lapae Kasbuntoro Kasbuntoro Kinanti, Sekar La Diadhan Hukama La Diadhan Hukama Lapae, Kanaya Listriyani, Listriyani Meyvi Devtari Bella Mohamad Royudin Nabila, Lulu Akmal Ningsih , Hestin Agus Tantri Ningsih, Hestin Agus Tantri Noviyanti, Cahyani Rahma Nurhasanah Nurhasanah Nurisma, Firra Nurjanah, Feby Nurlita Malawat Nurlita Malawat Nurzahra, Sinta Oktavia, Dinda Palloge, Arya Narendra Andi Perdana Wahyu Santosa Perdana Wahyu Santosa Perdana Wahyu Santosa Perdana Wahyu Santosa Perdana Wahyu Santosa Primadini, Adinda Putri, Arimbi Eka Salsabila, Aulia Zikra Selvy Lintang Tamida Shabrina Alma Shaleh, Khairul Siti Anis Aniqoh Siti Marhamah, Siti Subing, Hesti Juni Tambuati Subing, Hesty Juni Tambuati Suhaeri Suhaeri, Suhaeri Supriyatin Supriyatin Suyana, Hilma Tantri Ningsih, Hestin Agus Trisna Ayu Puspita Tsusayya Aghnia Muthi’a Wiratama, Lison Yuaniko Paramitra Yuniar Fachriawati Fauzi Zahra, Nurfadhilah Zainal Zawir Simon Zainal Zawir Simon, Zainal Zawir Zhafiraah, Nazma Riska