Image of Pengaruh Financial Distress, Opini Audit, Pergantian Manajemen Dan Audit Tenure Terhadap Auditor Switching (Studi Empiris Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023)
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Pengaruh Financial Distress, Opini Audit, Pergantian Manajemen Dan Audit Tenure Terhadap Auditor Switching (Studi Empiris Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023)

ABSTRACT
This study aims to examine the effects of financial distress, audit opinions, management changes and tenure audits on switching auditors in State-Owned Enterprises (SOEs) that are registered and have been listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The method used in this study is a quantitative approach with secondary data sources in the form of annual financial statements and annual reports for the 2019-2023 period. The sample used in this study amounted to 135. This study uses logistic regression analysis techniques with the help of data processing using IBM SPSS version 30. The results of this study show that the audit tenure variable has an effect on the switching auditor, the financial distress variable, audit opinion, and management change have no effect on the switching auditor.
Keywords: Financial Distress, Audit Opinion, Management Change, Audit Tenure, Auditor Switching.

Ketersediaan
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Perpustakaan Universitas Riau 2102111168
2102111168
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2102111168
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102111168
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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