Pengaruh Financial Distress Dan Ukuran Perusahaan Terhadap Auditor Switching

Lembah Dewi Andini (Sekolah Tinggi Ilmu Ekonomi Tri Bhakti)
Muhammad Azzaki (Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia)
Reiza Basariadi (Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia)
Sistya Rachmawati (Sekolah Tinggi Ilmu Ekonomi Tri Bhakti)

JAATB
Vol 1 No 2 (2023): Februari 2023

This study aims to determine the effect offinancial distress and firm size on auditor switching. The independent variables in this study are financial distress and firm size. The dependent variable is auditor switching. The research method uses quantitative methods. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) during 2017- 2021. The sample of this study were 44 companies listed on the Indonesia Stock Exchange (IDX). The analysis technique usedin this study is multiple linear regression. The results showed that profitability measured by Debt Equity Ratio (DER) did not significant on Auditor Switching and Firm Size measured by (Ln total assets) had a significantly effect on Auditor Switching.