Open AccessPengaruh Financial Distress, Pertumbuhan Perusahaan Klien, Ukuran Kap, Dan Audit Delay Terhadap Auditor Switching
Author(s) -
Faradina Zikra,
Efrizal Syofyan
Publication year - 2019
Publication title -
jurnal eksplorasi akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2656-3649
DOI - 10.24036/jea.v1i3.162
Subject(s) - nonprobability sampling , business , audit , stock exchange , accounting , financial distress , logistic regression , population , walk through test , external auditor , finance , statistics , medicine , financial system , mathematics , internal audit , environmental health
This study aims to examine the effect of financial distress, client company growth, KAP size and audit delay on auditor switching. This study is classified as comparative causal research. The population in this study are mining companies listed on the Indonesia Stock Exchange period of 2013 to 2017. By using purposive sampling method, there were 85 companies as the research samples. Auditor switchingare measured by dummy. The type of data used is secondary data obtained from www.idx.co.id and use logistic regression analysis. The results of this study indicate that financial distress, client company growth, KAP size and audit delay have no influence on auditor swtiching..