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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Putri Handayani
Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang
Economics, Econometrics & Finance

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Pengaruh Auditor Switching, Komite Audit, dan Audit Capacity Stress terhadap Kualitas Audit Putri Handayani; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i2.735

Abstract

This research aimed to examine the effect of auditor switching, audit committee and audit capacity stress on audit quality. The population in this research are all financial sector companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique used was purposive sampling. Total samples is 255 companies. The statistical method used logistic regression analysis. The results show that auditor switching, audit committee and audit capacity stress have no effect on audit quality in financial sector companies listed on the Indonesia Stock Exchange in 2018-2020.
Co-Authors Mia Angelina Setiawan