Jurnal Ekonomi dan Bisnis
Vol 17 No 2 (2023): JEB Vol 17 No 2 Juli 2023

THE INFLUENCE OF FINANCIAL DISTRESS, GOING CONCERN OPINION, PROFITABILITY, MANAGEMENT CHANGES, AND COMPANY GROWTH ON AUDITOR SWITCHING

Suyatni Utami (STIE YKPN Yogyakarta)
Rusmawan Wahyu Anggoro (STIE YKPN Yogyakarta)

Article Info

Publish Date
28 Jul 2023

Abstract

This study aims to determine whether there is an effect offinancial distress, going concern opinion, profitability, management changes, and company growth on auditor switching ofproperty and real estate sector companies listed on the Indonesia Stock Exchange from 2014 to 2020. Purposive sampling was usedto select the sample, 79 companies were selected and 24 met the criteria.The selected samplewas tested (24 companies or 168 observations)and analyzedusingLogistic Regression Analysis(LRA) techniques.The results indicatethat financial distress and profitability have no effecton voluntary auditor switching whilegoing concern opinion,company growth,and management changesinfluencedvoluntary auditor switching.Based on this research limitation, further research shoulduse another sector, addingnewvariables and usingbetter techniquesfor detecting auditor switchingto increase the power of the tests.

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Journal Info
Jurnal Ekonomi dan Bisnis
Website

Abbrev

jeb

Publisher

Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Ekonomi dan Bisnis is a scientific journal published by the Institute Community Service Institute YKPN School of Business Research. JEB publishing is intended as a medium for presenting scientific works, both in the form of scientific studies and research results in the fields of economics ...