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PENGARUH FINANCIAL DISTRESS DAN TINGKAT PERTUMBUHAN PERUSAHAAN TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR
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Institusion
Universitas Katolik Musi Charitas
Author
Setiawati, Kris
Subject
H Social Sciences (General) 
Datestamp
2022-06-20 11:43:04 
Abstract :
This study aims to determine whether financial distress and growth rates of companies have an influence on auditor switching in manufacturing companies. The theory used in this study is agency theory. The population is manufacturing companies listed on the Indonesia Stock Exchange in 2013-2018, sample selection uses purposive sampling technique, where each part of the population does not have the same opportunity to be sampled. The sample obtained was 103 companies. The data analysis technique used is logistic regression analysis. The results obtained showed that financial distress and the growth rate of the company did not significantly influence the auditor switching. Keywords : financial distress, company growth rate, auditor switching 
Institution Info

Universitas Katolik Musi Charitas