Pengaruh Financial Distress, Audit Delay Dan Opini Audit terhadap Auditor Switching
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Sagala, Gusti Adi Riski
Subject
657 - ACCOUNTING
Datestamp
2024-03-25 02:50:17
Abstract :
The aim of this research is to examine the effect of financial distress, audit delay and audit opinion on the dependent variable, namely auditor switching in the infrastructure, technology and transportation sectors. The sample in this study was 34 infrastructure, technology and transportation companies listed on the Indonesia Stock Exchange (BEI) for the period 2020 - 2022. The sample selection method used was a purposive sampling method with predetermined criteria and then the data was processed using the SPSS statistical test tool. Version 26 and the conclusion that can be drawn is that the financial distress variable has no effect on auditor switching. The research results show that financial distress and audit opinion have no effect on auditor switching, while audit delay has an effect on auditor switching
The aim of this research is to examine the effect of financial distress, audit delay and audit opinion on the dependent variable, namely auditor switching in the infrastructure, technology and transportation sectors. The sample in this study was 34 infrastructure, technology and transportation companies listed on the Indonesia Stock Exchange (BEI) for the period 2020 - 2022. The sample selection method used was a purposive sampling method with predetermined criteria and then the data was processed using the SPSS statistical test tool. Version 26 and the conclusion that can be drawn is that the financial distress variable has no effect on auditor switching. The research results show that financial distress and audit opinion have no effect on auditor switching, while audit delay has an effect on auditor switching
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