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All Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Aurellia Leonanta Dewi
Universitas Muhammadiyah Surakarta
Economics, Econometrics & Finance Education

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Pengaruh Financial Distress, Pergantian Manajemen, Opini Audit, Koneksi Politik, Financial Restatement Terhadap Auditor Switching Aurellia Leonanta Dewi; Rina Trisnawati
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.623

Abstract

This research aim to analyze the factors that affect auditor switching, namely, financial distress, management changes, audit opinions, political connections, and financial restatement. The object of this research was infrastructure companies listed on the IDX in 2020-2023. This research used quantitative research with logistic regression analysis and data processing with SPSS. The sampling technique used was purposive sampling. The number of samples was 96 companies during 2020-2023. Data obtained from www.idx.co.id. The results of this research state that financial distress, management changes, audit opinions, and political connections don’t have a significant effect on auditor switching. Meanwhile, financial restatement has a significant effect on auditor switching,
Co-Authors Rina Trisnawati