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Analisis Pengaruh Pergantian Manajemen, Komite Audit, Financial Distress, Reputasi Auditor, Audit Fee, terhadap Auditor Swithcing
Destin Alfianika Maharani
; Karunia Zuraidaning Tyas
; Shella Rizqi Amelia
; Fitriyanti, Fitriyanti
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Vol 2
, No 2
(2025)
This study focuses on analyzing the factors influencing auditor switching in telecommunications companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period, by examining the variables of management turnover, audit committee, financial distress, auditor reputation, and audit fees. The study was conducted using a quantitative approach utilizing secondary data in the form of annual financial reports. The sample size was determined using a purposive sampling technique for 55 comp...
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Pengungkapan Emisi Karbon dan Inovasi Hijau terhadap Nilai Perusahaan
Aning Fitriana
; Destin Alfianika Maharani
; Shella Rizqi Amelia
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Vol 1
, No 2
(2024)
Company value is an important factor in determining the working conditions of an organization. Reflected through share prices as a form of company performance, company value is defined as a reflection of the appropriate and continuous policy setting by management so as to build market confidence in the company. The aim of the research was to understand and analyze the influence of carbon emission disclosure and green innovation on company value. The population in this research is all Sri-kehati...
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