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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Jurnal Riset Akuntansi Soedirman
This study aims to determine the effect of several factors, namely the size of KAP, management change, and financial distress on auditor switching in BUMN companies listed on the IDX for the period 2015-2019. Auditor switching is an important issue because it relates to the change of KAP or auditors in companies that can affect the audit results of their financial statements. This study focuses on voluntary auditor switching or outside of the applicable regulations. The population in this studydoi:10.32424/1.jras.2022.1.1.6361 fatcat:dr4xvzmzhvgshncwr6fn6bwula