PENGARUH FINANCIAL DISTRESS DAN AUDIT DELAY TERHADAP AUDITOR SWITCHING (Studi Kasus pada Perusahaan Sub Sektor Maknanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2013 â€“ 2017)

Pratiwi; Maharani Putri; Rispantyo; Rispantyo; Harimurti; Fadjar

Jurnal Akutansi dan Sistem Teknologi Informasi

Universitas Slamet Riyadi

📄 Abstract

The purpose of this study aims to find empirical evidence about the factors that influence auditor switching in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The factors tested in this study are financial distress and audit delay. The sample in this study used 14 food and beverage sub-sector companies listed on the Indonesia Stock Exchange in the period 2013 - 2017 taken using the Purposive Sampling method. These factors are then tested by logistic regression at a significance level of 5 percent. The results of the study identified that financial distress did not have a significant negative effect on auditor switching, while audit delay had a significant positive effect on auditor switching in the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2013 - 2017.

🔖 Keywords

#financial distress; audit delay; auditor switching

ℹ️ Informasi Publikasi

Tanggal Publikasi

28 May 2020

Volume / Nomor / Tahun

Volume 15, Nomor 4, Tahun 2020

📝 HOW TO CITE

Pratiwi, Maharani Putri; Rispantyo, Rispantyo; Harimurti, Fadjar, "PENGARUH FINANCIAL DISTRESS DAN AUDIT DELAY TERHADAP AUDITOR SWITCHING (Studi Kasus pada Perusahaan Sub Sektor Maknanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2013 â€“ 2017)," Jurnal Akutansi dan Sistem Teknologi Informasi, vol. 15, no. 4, May. 2020.

ACM

ACS

APA

ABNT

Chicago

Harvard

IEEE

MLA

Turabian

Vancouver