CD Skripsi
Pengaruh Audit Delay, Pergantian Manajemen, Dan Financial Distress Terhadap Auditor Switching Pada Perusahaan Keuangan Yang Terdaftar Di Bei Tahun 2018-2022
This research aims to test and analyze the influence of Audit Delay, Change Management, and Financial Distress on Auditor Switching. The Population of this research if Financial Companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. The sampling technique uses is purposive sampling method. Data analysis uses a logistic regression analysis model with the help of SPSS 25 software. The result of the research show that audit delay and Change of management haveeffect on auditor switching. Meanwhile financial distress has no effect on auditor switching. The research result also show that company size and audit opinion have no influence on auditor switching.
Keywords: Auditor switching, audit delay, change of management, financial distress.
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