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

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

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 compa...

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Bibliographic Details
Main Authors: Fenny Fenny, Isieny Wendy, Stevanny Stevanny, Tetty Tiurma Uli Sipahutar
Format: Article
Language:English
Published: Universitas Mercu Buana 2020-04-01
Series:Profita
Subjects:
financial distress
auditor opinion
management changes
auditor switching
Online Access:https://publikasi.mercubuana.ac.id/index.php/profita/article/view/6849
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spelling doaj-fd473de4161e4ab1a541ad6444a1124e2020-11-25T02:49:53ZengUniversitas Mercu BuanaProfita2086-76622622-19502020-04-01131738410.22441/profita.2020.v13.01.0063450Pengaruh Financial Distress, Opini Auditor Dan Pergantian Manajemen Terhadap Auditor Switching Pada Perusahaan Industri Dasar Dan Kimia Di Bursa Efek IndonesiaFenny Fenny0Isieny Wendy1Stevanny Stevanny2Tetty Tiurma Uli Sipahutar3Universitas Prima IndonesiaUniversitas Prima IndonesiaUniversitas Prima IndonesiaUniversitas Prima IndonesiaThis 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.https://publikasi.mercubuana.ac.id/index.php/profita/article/view/6849financial distressauditor opinionmanagement changesauditor switching
collection DOAJ
language English
format Article
sources DOAJ
author Fenny Fenny
Isieny Wendy
Stevanny Stevanny
Tetty Tiurma Uli Sipahutar
spellingShingle Fenny Fenny
Isieny Wendy
Stevanny Stevanny
Tetty Tiurma Uli Sipahutar
Pengaruh Financial Distress, Opini Auditor Dan Pergantian Manajemen Terhadap Auditor Switching Pada Perusahaan Industri Dasar Dan Kimia Di Bursa Efek Indonesia
Profita
financial distress
auditor opinion
management changes
auditor switching
author_facet Fenny Fenny
Isieny Wendy
Stevanny Stevanny
Tetty Tiurma Uli Sipahutar
author_sort Fenny Fenny
title Pengaruh Financial Distress, Opini Auditor Dan Pergantian Manajemen Terhadap Auditor Switching Pada Perusahaan Industri Dasar Dan Kimia Di Bursa Efek Indonesia
title_short Pengaruh Financial Distress, Opini Auditor Dan Pergantian Manajemen Terhadap Auditor Switching Pada Perusahaan Industri Dasar Dan Kimia Di Bursa Efek Indonesia
title_full Pengaruh Financial Distress, Opini Auditor Dan Pergantian Manajemen Terhadap Auditor Switching Pada Perusahaan Industri Dasar Dan Kimia Di Bursa Efek Indonesia
title_fullStr Pengaruh Financial Distress, Opini Auditor Dan Pergantian Manajemen Terhadap Auditor Switching Pada Perusahaan Industri Dasar Dan Kimia Di Bursa Efek Indonesia
title_full_unstemmed Pengaruh Financial Distress, Opini Auditor Dan Pergantian Manajemen Terhadap Auditor Switching Pada Perusahaan Industri Dasar Dan Kimia Di Bursa Efek Indonesia
title_sort pengaruh financial distress, opini auditor dan pergantian manajemen terhadap auditor switching pada perusahaan industri dasar dan kimia di bursa efek indonesia
publisher Universitas Mercu Buana
series Profita
issn 2086-7662
2622-1950
publishDate 2020-04-01
description 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.
topic financial distress
auditor opinion
management changes
auditor switching
url https://publikasi.mercubuana.ac.id/index.php/profita/article/view/6849
work_keys_str_mv AT fennyfenny pengaruhfinancialdistressopiniauditordanpergantianmanajementerhadapauditorswitchingpadaperusahaanindustridasardankimiadibursaefekindonesia
AT isienywendy pengaruhfinancialdistressopiniauditordanpergantianmanajementerhadapauditorswitchingpadaperusahaanindustridasardankimiadibursaefekindonesia
AT stevannystevanny pengaruhfinancialdistressopiniauditordanpergantianmanajementerhadapauditorswitchingpadaperusahaanindustridasardankimiadibursaefekindonesia
AT tettytiurmaulisipahutar pengaruhfinancialdistressopiniauditordanpergantianmanajementerhadapauditorswitchingpadaperusahaanindustridasardankimiadibursaefekindonesia
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