Image of Pengaruh Financial Distress, Audit Fee, Dan Opini Audit Terhadap Auditor Switching (Studi Empiris Pada Badan Usaha Milik Negara Yang Terdaftar Di Bei Periode 2020-2023)
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Pengaruh Financial Distress, Audit Fee, Dan Opini Audit Terhadap Auditor Switching (Studi Empiris Pada Badan Usaha Milik Negara Yang Terdaftar Di Bei Periode 2020-2023)

ABSTRACT
This study aims to examine the effect of financial distress, audit fees, and audit opinions on auditor switching. This study is a quantitative study using secondary data from financial reports. The population in this study were all State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange for the period 2020-2023. The sample selection in this study used the purposive sampling method. The samples selected in this study were 24 companies and were selected based on predetermined criteria. The data analysis method used was logistic regression analysis. The results of the study using SPSS Version 30 showed that financial distress and audit fees had a significant effect on auditor switching. Meanwhile, audit opinions did not have a significant effect on auditor switching.
Keywords: financial distress, audit fee, audit opinion, auditor switching

Ketersediaan
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Perpustakaan Universitas Riau 2102113057
2102113057
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2102113057
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102113057
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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Tidak tersedia versi lain

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