E-JURNAL AKUNTANSI
Vol 15 No 1 (2016)

KEMAMPUAN PERTUMBUHAN PERUSAHAAN MEMODERASI PENGARUH FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING

Timtom Bagus Pradana Pinto (Fakultas Ekonomi dan Bisnis Universitas Udayana)
. Gayatri (Fakultas Ekonomi dan Bisnis Universitas Udayana)

Article Info

Publish Date
22 Apr 2016

Abstract

The purpose of this research is to find empirical evidence about the ability of the company's growth moderating influence on the company's financial distress switching auditors in Indonesia. The data used is data manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2011-2014. Variables used in this research is the growth of the company (X1), financial distress (X2) and auditor switching (Y). The study was conducted using Logistic Regression (Logistic Regression). The results showed that the positive effect on the financial distress switching auditors. Growth companies able to moderate influence on the auditor's financial distress switching.

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Journal Info
E-JURNAL AKUNTANSI
Website

Abbrev

akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...