Pengaruh Financial Distress dan Pergantian Manajemen Terhadap Auditor Switching

Authors

  • Lutfiah Airlangga Putri Universitas Muhammadiyah Tangerang
  • Dirvi Surya Abbas Universitas Muhammadiyah Tangerang

Keywords:

Auditor Switching, Financial Distress, Management Switching

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

References

ariani, K. R., & Bawono, A. D. B. (2018). Pengaruh Ukuran Dan Umur Perusahaan Terhadap Audit Report Lag Moderating Riset Akuntansi Dan Keuangan Indonesia , 3 ( 2 ), 2018. 3(2), 118–126.

Bouwens, J., Kok, T. De, & Verriest, A. (2018). The Prevalence And Validity Of Ebitda As A Performance Measure.

Fenny, Wendy, I., Stevanny, & Sipahutar, T. T. U. (2020). Pengaruh Financial Distress , Opini Auditor Dan Pergantian Manajemen Terhadap Auditor Switching Pada Perusahaan Industri Dasar Dan Kimia Di Bursa Efek Indonesia. 13(April), 73–84.

Handoko, B. L., Muljo, H. H., & Lindawati, A. S. L. (2019). The Effect Of Company Size, Liquidity, Profitability, Solvability, And Audit Firm Size On Audit Delay.

Jacksom, A. B. (2014). Mandatory Audit Firm Rotation And Audit. May 2008. Https://Doi.Org/10.1108/02686900810875271

Lestari, A. Z., Bernawati, Y., & Wardhana, R. (2020). The Effect Of Financial Distress , Management Replacement , Audit Opinion , Institutional Ownership , And Company Size Of Auditor Switching ( Study Of Manufacturing Companies Listed On Indonesia Stock Exchange 2011-2018 ). 614–621.

Manto, J. I., & Manda, D. L. (2018). Pengaruh Financial Distress , Pergantian Manajemen Dan Ukuran Kap Terhadap Auditor Switching. 18(2), 205–224.

N.R., A. L., & Pramaputri, D. D. (2021). Jurnal Anggaran Dan Keuangan Negara Indonesia Biplot Analysis On Government Performance In Stunting Reduction. 3(1).

Putri, N., & Mulyani, E. (2019). Pengaruh Rasio Hutang, Profit Margin Dan Ukuran Perusahaan Terhadap Financial Distress. 1(4), 1968–1983.

Ramadhan, H. R. (2018). Pengaruh Ukuran Perusahaan, Tingkat Solvabilitas, Opini Audit Dan Profitabilitas Terhadap Audit Delay.

Ratna, I., & Marwati. (2018). Kondisi Financial Distress Pada Perusahaan Yang Delisting Dari Jakarta Islamic Index Tahun 2012-2016. 1.

Ruroh, F. M. (2016). Pengaruh Pergantian Manajemen, Kesulitan Keuangan, Ukuran Kap, Dan Audit Delay Terhadap Auditor Switching.

Safriliana, R., & Muawanah, S. (2011). Faktor Yang Memengaruhi Auditor Switching Di Indonesia. 234–240

Downloads

Published

2022-01-21

How to Cite

Putri , L. A. ., & Abbas, D. S. . (2022). Pengaruh Financial Distress dan Pergantian Manajemen Terhadap Auditor Switching . Prosiding Seminar Nasional Ilmu Sosial Dan Teknologi (SNISTEK), 4, 194–197. Retrieved from https://ejournal.upbatam.ac.id/index.php/prosiding/article/view/5252

Issue

Section

Articles

Most read articles by the same author(s)