Trilogi Accounting & Business Research
Vol 3, No 2 (2022)

PENGARUH OPINI AUDIT, FINANCIAL DISTRESS, DAN PERGANTIAN MANAJEMEN TERHADAP ROTASI AUDITOR

Olivia Ananda Agita (Universitas Pembangunan Nasional Veteran Jakarta)
Retna Sari (Universitas Pembangunan Nasional Veteran Jakarta)

Article Info

Publish Date
02 Dec 2022

Abstract

This research purpose to find out empirically the effect of audit opinion, financial distress, and management change on auditors rotation in manufacturing companies listed on the Indonesia Stock Exchange for the period 2020. This research is a type of quantitative research that uses secondary data from company reports. This study used a sample of 177 companies. Hypothesis testing in this study uses Logistics Regression Analysis using the SPSS (Statistical Product and Service Solution) version 25 program and a significance level of 5% (0.05). The results of data analysis show that audit opinion, financial distress, and management change have no effect on auditor rotation.Keywords: Audit Opinion, Financial Distress, Management Turnover, Auditor Rotation

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Trilogi Accounting & Business Research
Website

Abbrev

TABR

Publisher

Universitas Trilogi

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Description

TABR merupakan jurnal yang dikelola dan diterbitkan oleh Program Studi Akuntansi, Universitas Trilogi. TABR merupakan media komunikasi dan publikasi naskah ilmiah yang memiliki komitmen untuk menyebarkan hasil penelitian, sajian kasus, dan tinjauan pustaka guna memperluas wawasan, memutakhirkan ...