Abstract
This study aims to analyze the effect of profitability and corporate financial distress on auditor turnover in Indonesia. This study uses descriptive and verification methods with a quantitative approach. The population used in this study are 56 annual financial statements of Manufacturing Companies in the Pharmaceutical Sub-Sector which are listed on the Indonesia Stock Exchange. The results showed that profitability had a significant effect on auditor turnover. This shows that the profitability of a developed company has large funds to replace a better auditor. While the company's financial difficulties have no significant effect on auditor turnover, which means that the change of auditors will ensure the company's financial condition so that auditor changes will not be carried out when the company is in financial difficulty. The impact of this research, manufacturing companies can consider carefully in making decisions to change auditors.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: Proceeding of International Conference on Business, Economics, Social Sciences, and Humanities
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
