Predicting auditors' opinions using financial ratios and non-financial metrics: evidence from Iran

H Zarei, H Yazdifar, M Dahmarde Ghaleno… - Journal of Accounting …, 2020 - emerald.com
Purpose The purpose of the paper is to investigate the extent to which a model based on
financial and non-financial variables predicts auditors' decisions to issue qualified audit …

Pengaruh Ukuran Kap, Opini Audit, Audit Delay, Financial Distress, Dan Pergantian Manajemen Terhadap Voluntary Auditor Switching

TD Widajantie, AP Dewi - Liability, 2020 - journal.uwks.ac.id
This study aims to obtain empirical evidence about the influence of the size of the Public
Accounting Firm (KAP), audit opinion, audit delay, financial distress and management …

Pengaruh Opini Audit, Pergantian Manajemen dan Financial Distress terhadap Auditor Switching

R Azlin, S Taqwa - Jurnal Eksplorasi Akuntansi, 2023 - jea.ppj.unp.ac.id
The purpose of this study was to analyze the effect of audit opinion, management change
and financial distress on auditor switching. The data use in this study an annual and …

The effect of change management, kap size, public ownership, and financial distress on auditor switching (case study on mining companies listed on the indonesia …

T Klarasati, NI Inayati, E Hariyanto… - International Journal of …, 2021 - jurnal.stie-aas.ac.id
This research aimed to analyze the effect of management change, KAP size, public
ownership, and financial distress on auditor switching. This research is a quantitative study …

[PDF][PDF] Pengaruh Pertumbuhan Perusahaan, Pergantian Manajemen, Financial Distress, Opini Audit dan Ukuran Kap Terhadap Auditor Switching

FM Wati, H Budiantoro, A Karina, K Lapae… - Jurnal …, 2022 - researchgate.net
Untuk memastikan dampak pertumbuhan perusahaan, pergantian manajemen, opini audit,
financial distress, dan ukuran KAP terhadap auditor switching, penelitian ini bertujuan untuk …

PENGARUH FINANCIAL DISTRESS, AUDIT DELAY, DAN REPUTASI AUDITOR TERHADAP AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Manufaktur …

A Santos - 2020 - repositori.buddhidharma.ac.id
Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh financial
distress, audit delay, dan reputasi auditor terhadap auditor switching. Populasi dalam …

Reveal voluntary auditor switching determinants in Indonesia: Evidence from financial services sector

P Wibowo, A Rahmawati - Jurnal Dinamika Akuntansi, 2019 - journal.unnes.ac.id
Many argue that factors affecting voluntary auditor switching by clients have not been
commonly agreed. This research attempts to investigate whether management change …

The Roles Of Auditor's Reputation In Moderating The Factors Affecting Auditor Switching

AN Qomari, D Suryandari - Accounting Analysis Journal, 2019 - journal.unnes.ac.id
This study aims to determine the effect of audit opinion, audit delay, and audit fee to auditor
switching with auditor reputation as a moderating variable. The population of this study was …

Analisis Keputusan Auditor Switching Voluntary Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2015-2017

FM Suprapto, WC Nugroho - … (Jurnal Ekonomi Dan …, 2020 - stiealwashliyahsibolga.ac.id
Tujuan dari penelitian ini adalah untuk mendeskripsikan pengaruh Pergantian Manajemen,
Audit Fee, dan Audit Delay terhadap keputusan Auditor Switching Voluntary pada …

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING BERDASARKAN ARTIKET YANG TERINDEKS SINTA

N Manulang, SA Kurniawan… - Jurnal Review …, 2024 - journal.universitaspahlawan.ac.id
Auditor switching merupakan pergantian Kantor Akuntan Publik maupun auditor yang
disebabkan oleh auditee maupun auditor. Auditor switching memiliki dua sifat yaitu dapat …