Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Vol 4 (2022): SNISTEK

Pengaruh Financial Distress dan Pergantian Manajemen Terhadap Auditor Switching

Lutfiah Airlangga Putri (Universitas Muhammadiyah Tangerang)
Dirvi Surya Abbas (Universitas Muhammadiyah Tangerang)

Article Info

Publish Date
21 Jan 2022

Abstract

This research was aims to determine the effect of financial distress and management switching against auditor switching at mining companies listing on Indonesia stock exchange. Purposive sampling used for this research, there are 14 companies with 6 accounting period that meet the criteria in this study. The result simultaneously that financial distress and management switching have a positive effect on auditor switching. Financial distress have no significant effect on auditor switching and management switching have significant effect on auditor switching

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Journal Info
Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Website

Abbrev

prosiding

Publisher

Universitas Putera Batam

Subject

Computer Science & IT Economics, Econometrics & Finance Social Sciences Other

Description

SNISTEK adalah sebuah acara akademik yang prestisius dan berkualitas, yang diadakan setiap tahun dengan tujuan untuk mendukung pertukaran pengetahuan, ide, dan temuan terbaru dalam bidang ilmu sosial dan teknologi. Seminar ini merupakan platform ideal bagi para ilmuwan, peneliti, praktisi, dan ...