Financial Distress And Auditor Reputation on Auditor Switching

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Published: Jan 30, 2024
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Financial Distress, Auditor Reputation, Auditor Switching

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Evi Dwi Kartikasari
Institut Teknologi Dan Bisnis Ahmad Dahlan Lamongan, Indonesia
Feni Apriatul Sholikah
Institut Teknologi Dan Bisnis Ahmad Dahlan Lamongan, Indonesia
Heti Nur Ani
Institut Teknologi Dan Bisnis Ahmad Dahlan Lamongan, Indonesia

Abstract

This research aims to test and analyze the influence of financial distress and auditor reputation on auditor switching. This research was conducted on manufacturing companies listed on the IDX in 2017-2021. The type of data used in this research is secondary data in the form of audited reports of manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The research population was 192 companies, and 30 companies were used as samples. The data analysis used in this research uses logistic regression analysis with the help of SPSS. The results of this research show that financial distress has a significant effect on auditor switching, while auditor reputation does not have a significant effect on auditor switching. The next suggestion is for companies to pay more attention when changing auditors so that the company's reputation and integrity are always well maintained.

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How to Cite
Kartikasari, E. D., Sholikah, F. A., & Ani, H. N. (2024). Financial Distress And Auditor Reputation on Auditor Switching. TGO Journal of Education, Science and Technology, 2(1), 83–91. Retrieved from https://ejournal.trescode.org/index.php/jest/article/view/84
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Vol. 2 No. 1 (2024): January - June 2024
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Articles
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