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All Journal Socio-Economic and Humanistic Aspects for Township and Industry JURDIASRA
Rusgowanto, Fransisca
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Other

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Analysis of the Influence of Company Size, Audit Quality, and Financial Distress on Auditor Switching (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2016-2019) Rusgowanto, Fransisca
Socio-Economic and Humanistic Aspects for Township and Industry Vol. 1 No. 4 (2023): Socio-Economic and Humanistic Aspects for Township and Industry
Publisher : Tinta Emas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/sehati.v1i4.174

Abstract

The purpose of this study was to obtain empirical evidence that company size, audit quality, and financial distress can affect auditor switching. The population of this study was 74 manufacturing companies listed on the Indonesia Stock Exchange for the period 2016– 2019. The sampling method used was the purposive sampling method. The number of samples that matched the research criteria were 43 manufacturing companies with a total of 172 observations. However, the analytical method used in this study is logistic regression analysis. The results of this study indicate that company size and financial distress have an effect on auditor switching. However, audit quality has no effect on auditor switching.
the INTELLECTUAL EDUCATION AND CHARACTER BUILDING IN THE FACE OF THE TIMES: The INTELLECTUAL EDUCATION AND CHARACTER BUILDING IN THE FACE OF THE TIMES Rusgowanto, Fransisca; Febrian, Juan; Jocellin, Aloysia
Jurnal Abdi Masyarakat Nusantara Vol. 1 No. 1 (2023): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2023
Publisher : Ikatan Cendekiawan Muda Akuntansi

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Abstract

: Community Service is one of the duties of the Tridharma of Higher Education. This activity is carried out in the form of a webinar. Character education aims to improve the quality of implementation and results of education in schools that lead to the achievement of the formation of character and noble morals of students as a whole, integrated and balanced according to graduate competency standards. Through character education it is hoped that students will be able to independently improve and use their knowledge, study and internalize and personalize character values and noble morals so that they are manifested in everyday behavior. It is the spearhead of intellectual education which needs to be balanced with character education. This webinar is designed according to the vision and mission for parents of students at SMPK Sang Timur, Tomang, Jakarta in implementing character education so that it can lead them to become more mature in processing emotions and become more confident so that they are not easily influenced to become perpetrators of drug abuse, and can increase students' abilities in developing their potential so that they are more able to explore and be creative in positive and useful things.
Co-Authors Febrian, Juan Jocellin, Aloysia