Pengaruh Financial Distress, Opini Audit, Dan Ukuran KAP Terhadap Auditor Switching
نویسندگان
چکیده
The independence of an auditor is one the main things for auditors, in order to maintain level independence, government issues regulations related rotation. This study plans examine impact financial distress, audit opinion, and KAP size on switching at consumer goods industry companies listed Indonesia Stock Exchange (IDX) 2016 – 2020 period. 
 independent variables used are size. dependent variable, namely switching. population this industrial as many 37 companies. examination technique logistic regression analysis using SPSS version 25 software. results that difficulties do not have a significant turnover, while opinion positive changes.
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ژورنال
عنوان ژورنال: Jurnal Ilmiah Akuntansi Kesatuan
سال: 2022
ISSN: ['2337-7852', '2721-3048']
DOI: https://doi.org/10.37641/jiakes.v10i1.1204