https://jurnal.untag-sby.ac.id/index.php/JEA17/issue/feed 2024-11-14T08:54:40+00:00 Dr. Hwihanus S.E., M.M., CMA. jea@untag-sby.ac.id Open Journal Systems <p><strong>E-ISSN: <a href=" http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1460095337&amp;1&amp;&amp; ">2527-3264</a></strong> <br> <br> <strong>JEA17: Jurnal Ekonomi Akuntansi </strong>&nbsp;is a peer-reviewed journal, published by Faculty of Economy And Business, Universitas 17 Agustus 1945 Surabaya. JEA17 was first published in 2016. This journal was published two times a year, in April and October. This journal gives readers access to download journal entries in pdf file format. JEA17 is created as a means of communication and dissemination for researchers to publish research articles. JEA17 only accepts articles related to the topic of Financial accounting, Public sector accounting, Management accounting, Budgeting accounting, Islamic accounting, Corporate social responsibility, Good corporate governance, and other accounting fields. JEA17 was also available in both print and online. The language used in this journal is Indonesian and English.</p> https://jurnal.untag-sby.ac.id/index.php/JEA17/article/view/12093 2024-11-14T08:46:21+00:00 Melinda Sharon Situmeang 2132037@unai.edu Jhon Rinendy jhonrinendy@unai.edu Rolyana Ferinia rolyana.pintauli@unai.edu

<p><em>In the corporate sector, it is normal practice to transfer auditors in order to achieve financial statement transparency. The goal of this research is to examine how auditor switching in healthcare businesses listed on the IDX during the 2019–2023 timeframe is impacted by financial distress, client firm size, and audit tenure. 50 samples were gathered from 10 businesses that satisfied the research criteria using purposive sampling and secondary data. The findings of the binary logistic regression analysis indicate that, in part, there is no connection exists among auditor switching and financial distress, client firm size, audit tenure. However, when taken into consideration all at once, auditor switching is influenced by financial distress, client firm size, and audit tenure</em></p>

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