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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan JDM (Jurnal Dinamika Manajemen) Jurnal Entrepreneur dan Entrepreneurship Journal of Contemporary Accounting Jurnal Abdimas Madani dan Lestari (JAMALI) Proceeding of National Conference on Accounting & Finance Jurnal Akuntansi dan Keuangan (JAK) Rahmatan Lil’alamin Journal of Community Services (RLA) Bangun Desa : Jurnal Pengabdian Masyarakat Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Hasil Pengabdian Kepada Masyarakat Universitas Jember
Reni Yendrawati
Universitas Islam Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Mathematics Nursing Public Health Social Sciences Other

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Journal : Proceeding of National Conference on Accounting

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Determinant auditor switching pada perusahaan terdampak Covid-19 yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 Adityaningrum, Utami; Yendrawati, Reni
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

This study aims to determine the effect of audit opinion, financial distress, management change and firm size on auditor switching. This study uses a quantitative model with data collection methods using purposive sampling of companies effected by Covid-19 there for: health company, insurance company, logistics company telecomunication cmpany listed on the BEI for period 2017-2021. There are 46 companies and 230 samples. The results of this study indicate that: 1) It is proven that opinion audit has a positive effect on auditor switching 2) financial distress has a positive effect on auditor switching 3) company size has been proven to have a negative effect on auditor switching; 4) management change has no effect on auditor switching.
Co-Authors Adityaningrum, Utami Adiwafi, Nafil Ataina Hudayati Ayu Chairina Laksmi, Ayu Chairina Baraba, Raihana Abdul Aziz Cahyawati, Noor Endah Dekar Urumsah Dewi Nindiasari, Avininda Dwi Ariyani, Asri Dwi Rugiarti, Novi Erin Febriana Asy’ari Firdaus, Ad Zulfa Geofani Gaby Marcellia, Gaby Hinggis, Bara Hasnuagi Isti Rahayu Juliawan, Hardi Kinanti, Amalia Mahmudi Mahmudi Marfuah Mariani, Hesti Meidawati, Neni Muhlasiana, Dewi Nazza Najamuddin , Yunan Nustini, Yuni Prabowo, Hendi Yogi Rahayu, Yurik Prastika Ratih Kusumaningtyas, Ratih Ratna Sari Indah Pratiwi Rosita Rosita Setyono, Primanita Tarusnawati, Lalitya Reni Teduh Dirgahayu, Teduh