PENGARUH FINANCIAL DISTRESS DAN UKURAN PERUSAHAAN TERHADAP AUDITOR SWITCHING DIMODERASI PERGANTIAN MANAJEMEN

Abstract

This research aims to analyze the influence of financial distress and company size on auditor switching with management change as a moderating variable. The population of this research are real estate and property companies listed in Indonesian Stock Exchange (IDX) during 2014 – 2019. The research data were collected from company annual report. There are 54 data samples used in this research. Samples were taken by purposive sampling method. This Research used logistic regression analysis and Moderated Regression Analysis (MRA) to test the hypothesis. The result of this research show that financial distress and company size has no influence on auditor switching, whereas manangement change as moderation variable is not able to strenghten the influence of financial distress and company size on the auditor switching.