Pengaruh Financial Distress Dan Ukuran Perusahaan Terhadap Auditor Switching

Lembah Dewi Andini; Muhammad  Azzaki; Reiza  Basariadi

doi:10.59806/jaatb.v1i2.247

Penulis

Lembah Dewi Andini Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia
Muhammad Azzaki Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia
Reiza Basariadi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia

DOI:

https://doi.org/10.59806/jaatb.v1i2.247

Kata Kunci:

Firm Size, Auditor Switching, Financial Distress

Abstrak

This study aims to determine the effect offinancial distress and firm size
on auditor switching. The independent variables in this study are
financial distress and firm size. The dependent variable is auditor
switching. The research method uses quantitative methods. The
population in this study are mining companies listed on the Indonesia
Stock Exchange (IDX) during 2017- 2021. The sample of this study were
44 companies listed on the Indonesia Stock Exchange (IDX). The
analysis technique usedin this study is multiple linear regression. The
results showed that profitability measured by Debt Equity Ratio (DER)
did not significant on Auditor Switching and Firm Size measured by (Ln
total assets) had a significantly effect on Auditor Switching.