Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Dimas, Frezia Dimas Saputra
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
APAKAH FINANCIAL DISTRESS BERPERAN PADA PILIHAN AUDITOR SWICH? : A LITERATURE REVIEW Dimas, Frezia Dimas Saputra; Sailendra; Mulyadi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.09 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.533

Abstract

This study was conducted to examine the effect of audit opinion, management change and KAP reputation on the possibility of a change in public accounting firm with financial distress as a moderating variable in companies listed on the Stock Exchange. The results of previous studies show that the audit opinion variable has no effect on auditor switching, management change has no effect on auditor switching, KAP reputation does not affect auditor switching, financial distress cannot moderate the effect of auditor's opinion on auditor switching, financial distress is able to moderate management turnover on auditor switching. auditor switching, and financial distress are not able to moderate the influence of KAP reputation on auditor switching
Co-Authors MULYADI Sailendra