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AUDIT QUALITY SEBAGAI PEMODERASI HUBUNGAN PERGANTIAN MANAJEMEN, AUDIT FEE DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING (Voluntary) PADA PERUSAHAAN TRANSPORTASI DI BEI 2017-2019
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Institusion
Universitas Katolik Musi Charitas
Author
Elovinsa, Yuniar
Subject
AG Dictionaries And Other General Reference Works 
Datestamp
2021-09-15 03:19:54 
Abstract :
The purpose of this study is to determine the effect of audit quality in moderating between management change, audit fee and financial distress on auditor switching in transportation companie. The population used is all transportation companies listed on the Indonesia Stock Exchange in 2017 - 2019. In determining the sample using purposive sampling to obtain 39 samples from the population. The data analysis technique used is logistic regression analysis. The results showed that audit quality can soften management change, audit fee and financial distress on auditor switching Keywords: Audit quality, management change, audit fee, financial distress, AQMS 
Institution Info

Universitas Katolik Musi Charitas