Pengaruh Pergantian Manajemen, Opini Audit, Persentase Perubahan ROA, dan Financial Distress Terhadap Auditor Switching secara Voluntary

Viola, Deska (2022) Pengaruh Pergantian Manajemen, Opini Audit, Persentase Perubahan ROA, dan Financial Distress Terhadap Auditor Switching secara Voluntary. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to analyze the effect of management change, audit opinion, the percentage change in ROA, and financial distress on voluntary auditor switching by companies listed on the LQ45 Index on the Indonesia Stock Exchange for the period of 2016-2020. The data used in this research is secondary data. The sampling technique used in this research is purposive sampling method. The number of samples that meet the criteria are 35 samples. Hypothesis testing used logistic regression analysis. The results of this study indicate that the change in management, audit opinion, the percentage change in ROA, and financial distress have no effect on voluntary auditor switching. Keywords : Management Changes, Audit Opinion, The Percentage Change in ROA, Financial Distress, Voluntary Auditor Switching

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