Perspektif Akuntansi
Vol 4 No 3 (2021)

Ukuran Kantor Akuntan Publik (KAP), Opini Auditor, Financial Distress, dan Pergantian Manajer pada Auditor Switching

Devi Tiara Putri (Unknown)
Nursiam Nursiam (Unknown)

Article Info

Publish Date
30 Oct 2021

Abstract

The study aims to determine the effect of the size of Public Accounting Firm (KAP), Audit Opinion, Financial Distress, and Change of Manager in real estate and property companies listed in the Indonesia Stock Exchange (BEI) for the 2017-2019 period. The data used are secondary. The total sample from the observation is 123 sample obtained with the purposive sampling method. The research used logistic regression analysis techniques. The result of this research indicate that the size of the Public Accounting Firm (KAP) , Financial Distress, Change of Manager had no effect on auditor switching, and Audit Opinion affect on auditor switching

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Journal Info
Perspektif Akuntansi
Website

Abbrev

persi

Publisher

Universitas Kristen Satya Wacana

Subject

Humanities Education Social Sciences Other

Description

Perspektif Akuntansi merupakan media publikasi di bidang akuntansi yang diterbitkan oleh Center for Accounting Development and Research (CARD), Program Studi Akuntansi, Fakultas Ekonomika dan Bisnis Universias Kristen Satya Wacana. Misi Perspektif Akuntansi adalah memfasilitasi hasil-hasil studi ...