Jurnal Bisnis, Manajemen, dan Ekonomi
Vol. 3 No. 2 (2022): Jurnal Bisnis, Manajemen dan Ekonomi

Pengaruh Pergantian Manajemen, Audit Delay, dan Financial Distress Terhadap Auditor Switching pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2015-2019

Harsi Romli (Fakultas Ekonomi, Universitas Indo Global Mandiri Palembang)
Reny Aziatul Pebriani (Fakultas Ekonomi, Universitas Indo Global Mandiri Palembang)
Fenti Melinia Kesuma Putri (Prodi S1 Akuntansi, Fakultas Ekonomi, Universitas Indo Global Mandiri Palembang)

Article Info

Publish Date
17 Jun 2022

Abstract

This study aims to investigate the effect of management change, audit delay, and financial distress on auditor switching in banking companies listed on the Indonesia Stock Exchange in 2015-2019. The data used is secondary data obtained through documentation and literature study. The sample in this study amounted to 45 companies. The data were processed using logistic regression analysis. The results prove that management change and financial distress have no positive effect on auditor switching. while audit delay has a positive effect on auditor switching

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Journal Info
Jurnal Bisnis, Manajemen, dan Ekonomi
Website

Abbrev

jbme

Publisher

Training & Research Institute Jeramba Ilmu Sukses

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis, Manajemen, dan Ekonomi (JBME) is a peer-reviewed journal which publishes original research papers. JBME has been published since 2020. It is currently published quarterly (January, April, July and October). Areas of research include, but are not limited to Global Business, Transition ...