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Ni Kadek Rina Mita Dewi
Universitas Hindu Indonesia
Economics, Econometrics & Finance

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PENGARUH FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN DAN PERTUMBUHAN PERUSAHAAN TERHADAP AUDITOR SWITCHING Ni Kadek Rina Mita Dewi; Ni Ketut Muliati
Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i3.1809

Abstract

Auditor switching is a change of auditors carried out by a company either compulsory or voluntarily. This study aims to examine how the effect of financial distress, change of management and company growth on auditor switching in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2019. The population of this study is manufacturing companies on the Indonesia Stock Exchange 2015-2019, namely 169 companies . This type of research is quantitative and the sampling technique uses purposive sampling method, so that the sample obtained is 420 samples from 84 companies. The analysis method used in this research is logistic regression analysis. Based on the results of the analysis test, it was found that financial distress and management changes had no significant effect on auditor switching. Meanwhile, company growth has a positive and significant effect on auditor switching.
Co-Authors Ni Ketut Muliati