Pengaruh Financial Distress, Opini Audit Dan Pergantian Manajemen Terhadap Auditor Switching Pada Perusahaan Industri Dan Kimia Di Bursa Efek Indonesia Periode 2017-2021

Vera Liliana (Universitas Nasiona)
Arni Karina (Universitas Nasional)

Journal of Economic, Bussines and Accounting (COSTING)
Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)

The purpose of this study was to determine the effect of the influence financial distress, audit opinion and management turnover on auditor switching. The population of companies from various industries listed on the Indonesia Stock Exchange (BEI) in 2017-2021 was used in this research. The method used in sampling in this research was purposive sampling and the sample consisted of 44 companies. The logistic regression analysis method was used with the SPSS version 25.0 application. This research simultaneously shows that Financial Distress has no significant effect on auditor switching. Auditor Opinion and Management Change have a positive and significant effect on auditor turnover Keywords: Financial Distress, Audit Opinion, Management Turnover, Auditor Switching