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All Journal Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Lutfiah Airlangga Putri
Universitas Muhammadiyah Tangerang
Computer Science & IT Economics, Econometrics & Finance Social Sciences Other

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Pengaruh Financial Distress dan Pergantian Manajemen Terhadap Auditor Switching Lutfiah Airlangga Putri; Dirvi Surya Abbas
Prosiding Vol 4 (2022): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

This research was aims to determine the effect of financial distress and management switching against auditor switching at mining companies listing on Indonesia stock exchange. Purposive sampling used for this research, there are 14 companies with 6 accounting period that meet the criteria in this study. The result simultaneously that financial distress and management switching have a positive effect on auditor switching. Financial distress have no significant effect on auditor switching and management switching have significant effect on auditor switching
Co-Authors Abbas, Dirvi Surya