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All Journal Equilibria Pendidikan : Jurnal Ilmiah Pendidikan Ekonomi Jurnal Ilmiah Ekonomika & Sains Journal of Accounting and Finance
Aniqotunnafiah, Aniqotunnafiah
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Other

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Journal : Journal of Accounting and Finance

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EFFECT OF COMPANY SIZE, FINANCIAL MISTAKES AND CHANGE MANAGEMENT REGARDING AUDITOR SWITCHING Puji Lestari, Utami; Aniqotunnafiah, Aniqotunnafiah; Aeni, Nur
Journal of Accounting and Finance Vol. 3 No. 2 (2024): Agustus
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/jafin.v3i2.11296

Abstract

research objectives of this study are, to analyze the influence of company size on auditor switching in food and beverage sub-sector manufacturing companies in 2017-2021. To analyze the influence of Financial Distress on Auditor Switching in Food and Beverage Sub-Sector Manufacturing Companies in 2017-2021. To analyze the effect of Management Changes on Auditor Switching in Food and Beverage Sub-Sector Manufacturing Companies in 2017-2021. The type of research used is quantitative and type research data Which used in study This is data secondary. Population Which used in study This is company manufacturers listed on the Indonesian Stock Exchange (BEI). Sample selection carried out using a purposive sampling method. Data analysis method using analysis statictics descriptive and analysis regression logistics. This research using 110 samples data company. results following, Company size has no effect on auditor switching food and beverage sub-sector manufacturing companies. Financial distress positive and significant effect on auditors switching in food and beverage sub-sector manufacturing companies. Substitution management No influential to auditors switching on food and beverage sub-sector manufacturing companies. Keywords :  Switcing Auditor, Company Size, Financial Distress, Change of Management
Co-Authors Anggraini, Nurfita Anggraini, Yulita Devi Ida Ayu Putu Sri Widnyani Jafriana, Rahma Krisnawati, Hani Mudjiyono, Mudjiyono NUR AENI Qosidah, Nanik Sudarman Sudarman Wahyuningsih, Endang Dwi