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All Journal Perspektif Akuntansi
Devi Tiara Putri
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Humanities Education Social Sciences Other

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Ukuran Kantor Akuntan Publik (KAP), Opini Auditor, Financial Distress, dan Pergantian Manajer pada Auditor Switching Devi Tiara Putri; Nursiam Nursiam
Perspektif Akuntansi Vol 4 No 3 (2021)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v4i3.p277-296

Abstract

The study aims to determine the effect of the size of Public Accounting Firm (KAP), Audit Opinion, Financial Distress, and Change of Manager in real estate and property companies listed in the Indonesia Stock Exchange (BEI) for the 2017-2019 period. The data used are secondary. The total sample from the observation is 123 sample obtained with the purposive sampling method. The research used logistic regression analysis techniques. The result of this research indicate that the size of the Public Accounting Firm (KAP) , Financial Distress, Change of Manager had no effect on auditor switching, and Audit Opinion affect on auditor switching
Co-Authors Nursiam Nursiam