Pengaruh Financial Distress, Opini Auditor Dan Pergantian Manajemen Terhadap Auditor Switching Pada Perusahaan Industri Dasar Dan Kimia Di Bursa Efek Indonesia

Fenny Fenny; Isieny Wendy; Stevanny Stevanny; Tetty Tiurma Uli Sipahutar

doi:10.22441/profita.2020.v13.01.006

Pengaruh Financial Distress, Opini Auditor Dan Pergantian Manajemen Terhadap Auditor Switching Pada Perusahaan Industri Dasar Dan Kimia Di Bursa Efek Indonesia

Authors

Fenny Fenny Universitas Prima Indonesia
Isieny Wendy Universitas Prima Indonesia
Stevanny Stevanny Universitas Prima Indonesia
Tetty Tiurma Uli Sipahutar Universitas Prima Indonesia

DOI:

https://doi.org/10.22441/profita.2020.v13.01.006

Keywords:

Financial Distress, Auditor Opinion, Management Changes, Auditor Switching

Abstract

This research was conducted to identify the effect of Financial Distress, Auditor Opinion, and Management Changes on Auditor Switching in the basic and chemical industry listed on the Indonesia Stock Exchange. The sample is taken by using purposive sampling, where the population amounted to 69 companies, and after deducting the research criteria, the research sample contained 57 companies so that in three years' period amounted to 171 companies. This research simultaneously showed Financial Distress, Auditor Opinion, and Management Changes has a positive effect and significantly towards Auditor Switching. Partially, Financial Distress has a positive effect and significant on Auditor Switching while Auditor Opinion and Management Changes have a negative effect and significant on Auditor Switching.

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Published

2020-04-30

How to Cite

Fenny, F., Wendy, I., Stevanny, S., & 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. Profita : Komunikasi Ilmiah Akuntansi Dan Perpajakan, 13(1), 73–84. https://doi.org/10.22441/profita.2020.v13.01.006

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Vol. 13 No. 1 (2020)

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