Pengaruh Ukuran Kantor Akuntan Publik, Opini Audit, Pergantian Manajemen, Dan Financial Distress Pada Auditor Switching

Authors

  • Mark Raymond Silitonga Universitas Advent Indonesia
  • Joan Yuliana Hutapea Universitas Advent Indonesia

DOI:

https://doi.org/10.59188/jcs.v1i2.34

Keywords:

Ukuran KAP, Opini Audit, Perubahan Manajemen, Kesulitan Keuangan dan Pergantian Auditor

Abstract

Perusahaan publik yang telah mencatatkan sahamnya di Bursa Efek Indonesia (BEI) wajib mengumumkan laporan keuangannya kepada publik dan telah mengaudit laporan keuangannya. Oleh karena itu, seorang auditor harus menjaga kualitas audit keuangannya. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Ukuran KAP, Opini Audit, Perubahan Manajemen dan Financial distress terhadap Auditor Switching. Metode penelitian ini menggunakan metode kuantitatif dengan menggunakan purposive sampling sebagai penentuan sampel. Hasil penelitian ini menunjukkan bahwa opini audit berpengaruh terhadap Auditor Switching sedangkan variabel independen lainnya seperti ukuran KAP, perubahan manajemen, dan financial distress tidak berpengaruh terhadap Auditor Switching.

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Published

2022-09-27

How to Cite

Silitonga, M. R., & Hutapea, J. Y. . (2022). Pengaruh Ukuran Kantor Akuntan Publik, Opini Audit, Pergantian Manajemen, Dan Financial Distress Pada Auditor Switching . Journal of Comprehensive Science (JCS), 1(2), 194–200. https://doi.org/10.59188/jcs.v1i2.34

Issue

Vol. 1 No. 2 (2022): Journal of Comprehensive Science (JCS)

Section

Articles

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Copyright (c) 2022 Mark Raymond Silitonga, Joan Yuliana Hutapea

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