Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Pengaruh pergantian manajemen, opini audit, financial distress, dan ukuran KAP terhadap auditor switching

rizqiyah, wasiatur (Unknown)

Article Info

Publish Date
25 Mar 2023

Abstract

This study aims to examine the effect of management change, audit opinion, financial distress, and KAP size on auditor switching. The research method used is quantitative method. The data in this study uses secondary data in the form of annual reports from companies engaged in Real Estate & Property from 2016 - 2020 which are listed on the IDX. The data collection process was carried out using purposive sampling method and obtained 20 companies that were sampled, and used logistic regression as a data analysis technique. The results of this study indicate that there is an effect of management change, audit opinion, and KAP size on auditor switching, while the financial distress variable has no effect on auditor switching.

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Journal Info
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Website

Abbrev

fairvalue

Publisher

Institut Manajemen Koperasi Indonesia

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...