https://jurnal.untag-sby.ac.id/index.php/JEA17 <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> Universitas 17 Agustus 1945 Surabaya en-US JEA17: Jurnal Ekonomi Akuntansi 2527-3264 <p>Authors whose manuscript is published will approve the following provisions:</p><ol start="1"><li>The right to publication of all journal material published on the JEA17: Jurnal Ekonomi Akuntansi website is held by the editorial board with the author's knowledge (moral rights remain the property of the author).</li><li>The formal legal provisions for access to digital articles of this electronic journal are subject to the terms of the Creative Commons Attribution-ShareAlike (<a href="https://creativecommons.org/licenses/by-sa/3.0/">CC BY-SA</a>) license, which means JEA17: Jurnal Ekonomi Akuntansi reserves the right to store, modify the format, administer in the database, maintain and publish articles without requesting permission from the Author as long as it keeps the Author's name as the owner of Copyright.</li><li>Printed and electronically published manuscripts are open access for educational, research, and library purposes. In addition to these objectives, the editorial board shall not be liable for violations of copyright law.</li></ol><p> </p><div class="separator"> </div> https://jurnal.untag-sby.ac.id/index.php/JEA17/article/view/12093 <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> Melinda Sharon Situmeang Jhon Rinendy Rolyana Ferinia ##submission.copyrightStatement## https://creativecommons.org/licenses/by-sa/4.0 2024-11-14 2024-11-14 9 2 1 14 10.30996/jea17.v9i2.12093