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All Journal JURNAL EDUCATION AND DEVELOPMENT
Frisylia Assyifa Hamzah
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Education Languange, Linguistic, Communication & Media

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PENGARUH OPINI AUDIT, UKURAN KAP DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI Frisylia Assyifa Hamzah; Harry Budiantoro; Kanaya Lapae; Hestin Agus Tantri Ningsih
Jurnal Education and Development Vol 11 No 2 (2023): Vol.11 No.2.2023
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.563 KB) | DOI: 10.37081/ed.v11i2.4460

Abstract

The purpose of this study is to see how audit opinion, KAP size, and management turnover affect auditor switching, with financial distress as a moderating variable. Between 2015-2020, the population of various industrial companies listed on the Indonesia Stock Exchange (IDX) was used for this study. Purposive sampling was used in this study, and the samples obtained were 11 companies. Secondary data used in this study from annual financial statements obtained from the official website of the Indonesia Stock Exchange (IDX). With SPSS version 25.0 application, logistic regression analysis method is used. The findings show that audit opinion, KAP size, and management turnover have no effect on auditor switching, and financial distress cannot moderate the effect of audit opinion, KAP size, and management turnover on auditor switching.
Co-Authors Budiantoro, Harry Hestin Agus Tantri Ningsih Kanaya Lapae