PENGARUH FINANCIAL DISTRESS, AUDIT FEE, DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR NONKEUANGAN YANG TERDAFTAR DI BEI TAHUN 2020-2023)

VERONICA, CHRISTIN ELDI and Saftiana, Yulia (2025) PENGARUH FINANCIAL DISTRESS, AUDIT FEE, DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR NONKEUANGAN YANG TERDAFTAR DI BEI TAHUN 2020-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of financial distress, audit fee, and change of management on auditor switching. The sample for this study is non-financial sector companies that listed on the Indonesia Stock Exchange for 2020-2023. The number of research samples is 548 samples determined by the purposive sampling method. The data analysis technique used is logistic regression with SPSS Version 30. The results show that financial distress has no effect on auditor switching, audit fee has a negative effect on auditor switching, and change of management has a positive effect on auditor switching. These three variables simultaneously have an effect on auditor switching. In addition, there was no significant difference between auditor switching during Covid-19 and post Covid-19.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Auditor Switching, Financial Distress, Audit Fee, Pergantian Manajemen
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Christin Eldi Veronica
Date Deposited:	17 Jan 2025 03:06
Last Modified:	17 Jan 2025 03:06
URI:	http://repository.unsri.ac.id/id/eprint/164981

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