Gemilang: Jurnal Manajemen dan Akuntansi
Vol. 2 No. 2 (2022): Jurnal Manajemen dan Akuntansi

Pengaruh Financial Distress Dan Ukuran Kantor Akuntan Publik Terhadap Auditor Switching

Zavia Mimy Safitri (Unknown)
Siti Asiam (Unknown)

Article Info

Publish Date
28 Apr 2022

Abstract

The aims of this research is to determine the effect of financial distress and size of a Public Accounting Firm on auditor switching in banking companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Based on the sampling technique using the purposive sampling method, 35 companies were obtained. The data analysis used to test this hypothesis is descriptive statistical tests and logistic regression tests using SPSS Version 25. The research results identify that financial distress and size of a Public Accounting Firm have no effect on auditor switching.

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Journal Info
Gemilang: Jurnal Manajemen dan Akuntansi
Website

Abbrev

gemilang

Publisher

Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Subject

Humanities

Description

berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia ...