Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Sistem Informasi, Akuntansi dan Manajemen
Naibaho, Mega Amelia Lamtiar
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Audit Tenure, Financial Distress dan Opini Going Concern Terhadap Auditor Switching Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019 Naibaho, Mega Amelia Lamtiar; Anggriyani; Hidayat, Taufik
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 1 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Jan 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i1.685

Abstract

This study aims to prove the effect of audit tenure, financial distress and going-concern opinion variables on auditor switching in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This research is a type of causal research, which uses population data from 182 manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019 period. The sampling method used was a purposive sampling method and obtained data that passed the test as many as 53 sample companies and 159 observations. The data used are secondary data in the form of annual reports and audited financial statements of each sample company published on the website www.idx.co.id. The data analysis technique used is descriptive statistics and logistic regression analysis with SPSS 25 software. The conclusion of this study is that audit tenure has a negative and significant effect on auditor switching, financial distress has a negative and insignificant effect on auditor switching, and going concern opinion has a positive and significant effect on auditor switching
Co-Authors Anggriyani Taufik Hidayat