FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI
This study aims to analyze and determine empirically related factors that affect auditor switching with financial distress as a moderating variable in infrastructure and transportation & logistics sector companies on the Indonesia Stock Exchange for the period 2017-2021. This research is include...
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2023-01-11.
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| 245 | 0 | 0 | |a FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI |
| 260 | |c 2023-01-11. | ||
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| 500 | |a http://repository.upnvj.ac.id/22385/12/ARTIKEL%20KI.pdf | ||
| 520 | |a This study aims to analyze and determine empirically related factors that affect auditor switching with financial distress as a moderating variable in infrastructure and transportation & logistics sector companies on the Indonesia Stock Exchange for the period 2017-2021. This research is included in quantitative research. This study uses secondary data in the form of financial statements and annual reports of the company. the sample in this study was as many as 41 companies. Hypothesis testing in this study using logistic regression analysis with Moderated Regression Analysis on Stata v.17 with a significance level of 5% (0.05). The results obtained in this study indicate that audit opinion and management change partially positive effect on auditor switching, audit delay and audit fee does not have a positive effect on auditor switching. Financial distress strengthens the relationship between audit delay and auditor switching, financial distress cannot moderate the relationship between audit opinion and auditor switching, financial distress cannot moderate the relationship between management change and auditor switching, financial distress cannot moderate the relationship between audit fee and auditor switching. | ||
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