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All Journal Jurnal Ekonomi Integra International Journal of Public Budgeting, Accounting and Finance Management Studies and Entrepreneurship Journal (MSEJ) Jurnal EK dan BI Visi Sosial Humaniora Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Visi Pengabdian Kepada Masyarakat Jurnal Abdimas Bina Bangsa JURNAL LENTERA AKUNTANSI Joong-Ki : Jurnal Pengabdian Masyarakat JURNAL ABDIMAS PLJ Joong-Ki J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Joong-Ki
Dame Ria Rananta Saragi
Universitas HKBP Nommensen
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Social Sciences Other

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Journal : Visi Sosial Humaniora

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FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUNTARY AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN NON FINANCING YANG TERDAFTAR DI BURSA EFEK INDONESIA ) Audrey Siahaan; Dame Ria R. Saragi
Visi Sosial Humaniora Vol. 1 No. 2 (2020): Visi Sosial Humaniora: Edisi Desember 2020
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/vsh.v1i2.179

Abstract

The phenomenon of Auditor switching has been found to have implications for the credibility of a financial report's value and the monitoring costs of management activities. This study's sample was non-financing companies, which were listed as issuers on the IDX during the 2017-2018 period. Change of Management and company growth together did not affect voluntary Auditor switching. Audit delay does not affect voluntary Auditor switching. The evolution of management does not affect voluntary Auditor switching. Company growth does not affect voluntary Auditor switching.
Co-Authors ANITA TRESIA SAMOSIR Audrey M. Siahaan Audrey Siahaan Danri Siboro Danri T. Siboro Fellyshia Gladys Claudia Halomoan Sihombing Hanna M. Damanik Herry D S Pasaribu Jhon Lismart Benget. P. Juliana Novelentina Manurung Junaidi Siahaan Lasma Lenida Rosinta Sianipar Lumban Gaol, Vebry Matondang, Vinsensius Romindo Megawati Pasaribu Victor H Sianipar