An Influence Of Management Change For Auditor Switching With Financial Distress As Moderating Variable

Syaindriani Selinvia, Sugiyanto Sugiyanto

Abstract


The purpose of this study was to examine the effect of management change on auditor switching with financial difficulties as a moderating variable.This study uses a sample of basic industrial companies and chemicals listed on the Indonesia Stock Exchange during the 2011-2015 period. The number of basic and chemical industrial companies sampled in this study were 16 companies with 5 years of observation. Based on the purposive sampling method, the total sample of this study was 80 financial reports. Hypothesis testing in this study uses logistic regression analysis because the independent variable is a combination of metric and non-metric (nominal).The results of this study indicate that management change has no significant effect on auditor switching and financial difficulties moderate the effect of management change on auditor switching.

 Keywords: Auditor Switching; Management Change; and Financial Distress.


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