Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Amkop Management Accounting Review (AMAR)
Aprilia, Nur Lusi
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
Audit Opinion, KAP, Financial Distress, Audit Fee Regarding Auditor Switching at Indonesian Sharia Banks Aprilia, Nur Lusi; Risnaeni, Umi Suswati
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3586

Abstract

The purpose of this study is to analyze the effect of audit opinion, KAP, financial distress, and audit fees on auditor turnover at Indonesian Islamic banks listed on the Indonesia Stock Exchange in 2020-2024. Secondary data were obtained from financial reports published by the Capital Market on the Indonesia Stock Exchange. The type of research used in this study was hypothesis testing, using the population method. There were seven data populations used as research objects. This study used logistic regression analysis to test the hypothesis. The results show that audit opinion, KAP, and audit fees have a significant effect on auditor turnover with a positive coefficient direction, while financial distress has an insignificant effect on auditor turnover with a negative coefficient direction. Meanwhile, simultaneously, the variables of audit opinion, KAP, and audit fee have a positive and significant effect on auditor turnover.
Co-Authors Risnaeni, Umi Suswati