Reputasi Auditor sebagai Pemoderasi Pengaruh Opini Audit dan Pergantian Manajemen pada Auditor Switching
Abstract
Auditor turnover is a behavior that the client company does to transfer the auditor. This reaserch aims to obtain empirical evidence of the effect of audit opinion and management change on auditor switching and how the auditor's reputation is able to moderate the influence of audit opinion and management change on auditor switching. Determination of the research sample using purposive sampling method with a sample of 145 companies. Data analysis techniques used are logistic regression analysis and Moderated Regression Analysis (MRA). Based on the results of this study indicate that audit opinion and management change have a significant positive effect on auditor switching. However, the auditor's reputation is unable to moderate the effect of audit opinion and management change on auditor switching.
Keywords: Audit Opinion; Change of Management; Auditor Switching; Auditor’s Reputation.
Downloads
Download data is not yet available.
References
Abdul Nasser, A. T., Abdul Wahid, E., Mustapha Nazri, S. N. F. S., & Hudaib, M. (2006). Auditor-client relationship: The case of audit tenure and auditor switching in Malaysia. Managerial Auditing Journal, 21(7), 724–737. https://doi.org/10.1108/02686900610680512
Agiastuti, I., & Dharma Suputra, I. (2016). Faktor-Faktor Yang Berpengaruh Pada Voluntary Auditor Switching. E-Jurnal Akuntansi, 17(1), 56–83.
Aini, N., & Yahya, M. R. (2019). Pengaruh Management Change, Financial Distress, Ukuran Perusahaan Klien, Dan Opini Audit Terhadap Auditor Switching. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 4(2), 245–258. https://doi.org/10.24815/jimeka.v4i2.12235
AlAzhar L. (2015). Influence of Financial Distress, Management Turnover and Audit Opinion to Auditor Switching (Empirical Study on Manufacturing Companies Listed on The BEI During 2011-2013 Period). Research Journal of Finance and Accounting, 6(24).
Ali, K. H. (2015). Determinants of Auditor Switching in Bahraini’S Listed Companies - an Empirical Study. European Journal of Accounting, Auditing and Finance Research, 3(11), 73–99.
Bayu Pradhana, M., & Dharma Suputra, I. (2015). Pengaruh Audit Fee, Going Concern, Financial Distress, Ukuran Perusahaan, Pergantian Manajemen Pada Pergantian Auditor. E-Jurnal Akuntansi, 11(3), 713–729.
Blouin, J., Grein, B.M., and Rountree, B.R. (2007). An Analysis of Forced Auditor Change: The Case of Former Arthur Andersen Clients. The Accounting Review. Vol. 82. pp.621-650. https://doi.org/10.2308/accr.2007.82.3.621
Cameran, M., Prencipe, A., & Trombetta, M. (2016). Mandatory Audit Firm Rotation and Audit Quality. European Accounting Review, 25(1), 35–58. https://doi.org/10.1080/09638180.2014.921446
Carcello, J. V. dan T.L. Neal. 2003. Audit Committee Characteristics and Auditor Dismissals Following New Going Concern Reports. The Accounting Review, 78(1). https://doi.org/10.2308/accr.2003.78.1.95
Chadegani, A. A., Mohamed, Z. M., & Jari, A. (2011). The Determinant Factors of auditor switch among companies listed on Tehran Stock Exchange. International Research Journal of Finance and Economics, 80(May 2014), 159–167.
Chang, W. C., Choy, H. L., Lin, H. Y., & Koo, M. (2019). The Determinants and Effects of Clients Following Audit Partners Who Switch Audit Firms. European Accounting Review, 28(3), 541–571. https://doi.org/10.1080/09638180.2018.1509014
Chow, CW, dan Rice SJ. (1982). Qualified Audit Opinion and Auditor Switching. The Accounting Review. The Accounting Review, vol LVII.
Chi, W., Huang, H., Liao, Y., and Xie, H. (2009). Mandatory Audit Patner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan. Contemporary Accounting Research. 26. pp.359-391.
https://doi.org/10.1506/car.26.2.2
Deng, M., Li, J., Simunic, D. A., & Zhou, N. (2019). Audit Retendering and Mandatory Auditor Rotation. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3444676
Dwiphayana, G. N. M., & Suputra, I. D. G. D. (2019). Pengaruh Opini Audit dan Audit Delay Pada Auditor Switching dengan Karakteristik Komite Audit Sebagai Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 28(3), 1965–1983. https://doi.org/10.24843/EJA.2019.v28.i03.p21.
Fajrin, F. (2015). Pengaruh Diferensi Kualitas Audit, Kesulitan Keuangan Perusahaan, Opini Audit, Kepemilikan Institusional, dan Fee Audit terhadap Pergantian KAP. Jom FEKON, 2,1-13
Gammal, W, E. (2012). Determinants of Audit Fees: Evidence from Lebanon. Journal International Business Research, 5 (11), pp.136-143. http://dx.doi.org/10.5539/ibr.v5n11p136
Hudaib, M. dan T.E. Cooke. (2005). The Impact of Managing Director Changes and Financial Distress on Audit Qualification and Auditor Switching. Journal of Business Finance & Accounting. Vol. 32. https://doi.org/10.1111/j.0306-686X.2005.00645.x
Indah Sari, I., & Widanaputra, A. (2016). Reputasi Auditor Sebagai Pemoderasi Pengaruh Audit Fee Pada Auditor Switching. E-Jurnal Akuntansi, 16(1), 527–556.
Institut Akuntan Publik Indonesia. (2016). Standar Profesional Akuntan Publik. Jakarta:Salemba Empat. (hal.341.2)
Ismail, Shahnaz (2008). Why Malaysian Second Board Companies Switch Auditors? Evidence of Bursa Malaysia. International Research Journal of Finance and Economics. ISSN 1450-2887 Issue 13.
Jackson, A.B., Moldrich, M. and Roebuck, P. (2008). Mandatory Audit Firm Rotation and Audit Quality. Managerial Auditing Journal, 23 (5), pp.420-437.
Karliana dkk, D. R. (2017). Pengaruh Opini Audit, Reputasi Auditor dan Audit Fee terhadap Auditor Switching (Studi pada Perusahaan Sektor Infrasrtuktur, Utilitas, dan Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2015). E-Proceeding of Management, 4(2), 1740–1745.
Khoirul Huda. (2018). Pengaruh Opini Audit Going Concern, Audit delay, dan Audit Fee terhadap Auditor Switching dengan Reputasi Auditor sebagai Variabel Pemoderasi. Skripsi. Fakultas Ekonomi dan Bisnis Universitas Muria Kudus
Lin, Z. J., & Liu, M. (2010). The determinants of auditor switching from the perspective of corporate governance in China. Advances in Accounting, 26(1), 117–127. https://doi.org/10.1016/j.adiac.2010.03.001
Luthfiyati, B. (2016). Pengaruh Ukuran Perusahaan, Opini Audit, Pergantian Manajemen, Ukuran KAP, dan Audit Tenure Terhadap Auditor Switching. Jurnal of Accounting, 2(2), 52–65.
Mohamed, D. M. dan M. H. Habib. (2013). Auditor Independence, Auditor Quality and the Mandatory Auditor Rotation in Egypt. Education, Business and Society : Contemporary Middle Eastern Issues. 6 (2), p. https://doi.org/10.1108/EBS-07-2012-0035
Mulyadi. (2016). Sistem Akuntansi. Jakarta: Salemba Empat.
Nyakuwanika, M. (2014). Why Companies Change Auditors in Zimbabwe? (2003-2013). Research Journal of Finance and Accounting Www.Iiste.Org ISSN, 5(5), 171–181.
Pawitri, N., & Yadnyana, K. (2015). Pengaruh Audit Delay, Opini Audit, Reputasi Auditor Dan Pergantian Manajemen Pada Voluntary Auditor Switching. E-Jurnal Akuntansi, 10(1), 214–228.
Putra, I. G. B. B. P., & Suryanawa, I. K. (2016). Pengaruh Opini Audit Dan Reputasi Kap Pada Auditor Switching Dengan Financial Distress Sebagai Variabel Moderasi. E-Jurnal Akuntansi Universitas Udayana, 14(2), 1120–1149.
Putri, K. O. (2018). Pengaruh Opini Audit Going Concern Dan Audit Delay Terhadap Auditor Switching Dengan Reputasi Kap Sebagai Variabel Moderasi. Skripsi. Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta
Robbitasari, A. P. (2013). Pengaruh Opini Audit Going Concern, Kepemilikan Institusional, dan Audit Delay pada Voluntary Auditor Switching. Jurnal Akuntansi Dan Bisnis, 5(3): 652-.
Saputra, G. (2017). Pengaruh Opini Going Concern dan Pergantian Manajemen Terhadap Auditor Switching, Reputasi Auditor Sebagai Variabel Moderating. JOM Fekon, 4(1), 3256–3268.
Sari, F. F. (2018). Pengaruh Opini Audit, Financial Distress, Perubahan Roa, dan Pertumbuhan Perusahaan Klien Terhadap Auditor Switching (Studi Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2016). Skripsi. Fakultas Ekonomi Universitas Islam Indonesia
Setiyawan, A. (2017). Pengaruh Audit Fee dan Opini Audit Going Concern terhadap Auditor Switching dengan Reputasi KAP sebagai variabel moderasi. Skripsi. Fakultas Ekonomi dan Bisnis Universitas Muria Kudus
Sima, P. A. P., & Badera, I. D. N. (2018). Reputasi Auditor sebagai Pemoderasi Pengaruh Financial Distress dan Audit Fee pada Auditor Switching. E-Jurnal Akuntansi, 24, 58. https://doi.org/10.24843/eja.2018.v24.i01.p03
Standar Profesi Akuntan Publik. (2016). Jakarta: Salemba Empat.
Sukadana, I. dewa M., & Wirakusuma, M. G. (2016). Reputasi Kantor Akuntan publik Memoderasi Opini Audit Going Concern dan Audit Delay Terhadap Audit Switching. E-Jurnal Akuntansi Udayana, 16(2), 1604–1634.
Svanberg, J., & Öhman, P. (2014). Lost revenues associated with going concern modified opinions in the Swedish audit market. Journal of Applied Accounting Research, 15(2), 197–214. https://doi.org/10.1108/JAAR-11-2012-0077
Tisna, N. W. W., & Suputra, I. D. G. D. (2017). Financial Distress Sebagai Pemoderasi Pengaruh Opini Audit Dan Pertumbuhan Perusahaan Pada Auditor Switching. E-Jurnal Akuntansi, 19, 2118–2144.
Udayani, N. K. S., & Badera, I. D. N. (2017). Kualitas Audit Sebagai Pemoderasi Pengaruh Pergantian Manajemen Dan Audit Fee Pada Auditor Switching. E-Jurnal Akuntansi, 20, 1820–1847.
Widyanti, A. A. S. I. A., & Badera, I. D. N. (2016). Reputasi Auditor Sebagai Pemoderasi Pengaruh Financial Distress pada Auditor Switching. Jurnal Akuntansi Universitas Udayana, 16.3, 1800–1828.
Wijaya, E., & Rasmini, N. (2015). Pengaruh Audit Fee, Opini Going Concern, Financial Distress, Ukuran Perusahaan, Ukuran Kap Pada Pergantian Auditor. E-Jurnal Akuntansi, 11(3), 940–966.
Wulandari, M. Widi, & Suputra, I. D. G. D. (2018). Pengaruh Pergantian Manajemen dan Audit Fee pada Auditor Switching Dengan Reputasi Auditor Sebagai Variabel Pemoderasi. Jurnal Akuntansi Dan Bisnis. 25, 581–605. https://doi.org/10.24843/EJA.2018.v25.i01.p22.
Yuliani, R., Sukarmanto, E., & Purnamasari, P. (2018). Pengaruh Pergantian Manajemen dan Audit Delay terhadap Pergantian KAP dengan Reputasi KAP sebagai Variabel Moderasi ( Studi Empiris Pada Perusahaan yang Masuk Dalam Indeks LQ45 di Bursa Efek Indonesia Tahun 2013-2016 ). Prosiding Akuntansi, 262–268.
Yunawati, S., & Zulkarnain, Z. (2019). The Determinant Factors of Auditor Switch (Empirical studies to Companies listed on Indonesian Stock Exchange). International Journal on Advanced Science, Education, and Religion, 2(2), 9–16. https://doi.org/10.33648/ijoaser.v2i2.31
Agiastuti, I., & Dharma Suputra, I. (2016). Faktor-Faktor Yang Berpengaruh Pada Voluntary Auditor Switching. E-Jurnal Akuntansi, 17(1), 56–83.
Aini, N., & Yahya, M. R. (2019). Pengaruh Management Change, Financial Distress, Ukuran Perusahaan Klien, Dan Opini Audit Terhadap Auditor Switching. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 4(2), 245–258. https://doi.org/10.24815/jimeka.v4i2.12235
AlAzhar L. (2015). Influence of Financial Distress, Management Turnover and Audit Opinion to Auditor Switching (Empirical Study on Manufacturing Companies Listed on The BEI During 2011-2013 Period). Research Journal of Finance and Accounting, 6(24).
Ali, K. H. (2015). Determinants of Auditor Switching in Bahraini’S Listed Companies - an Empirical Study. European Journal of Accounting, Auditing and Finance Research, 3(11), 73–99.
Bayu Pradhana, M., & Dharma Suputra, I. (2015). Pengaruh Audit Fee, Going Concern, Financial Distress, Ukuran Perusahaan, Pergantian Manajemen Pada Pergantian Auditor. E-Jurnal Akuntansi, 11(3), 713–729.
Blouin, J., Grein, B.M., and Rountree, B.R. (2007). An Analysis of Forced Auditor Change: The Case of Former Arthur Andersen Clients. The Accounting Review. Vol. 82. pp.621-650. https://doi.org/10.2308/accr.2007.82.3.621
Cameran, M., Prencipe, A., & Trombetta, M. (2016). Mandatory Audit Firm Rotation and Audit Quality. European Accounting Review, 25(1), 35–58. https://doi.org/10.1080/09638180.2014.921446
Carcello, J. V. dan T.L. Neal. 2003. Audit Committee Characteristics and Auditor Dismissals Following New Going Concern Reports. The Accounting Review, 78(1). https://doi.org/10.2308/accr.2003.78.1.95
Chadegani, A. A., Mohamed, Z. M., & Jari, A. (2011). The Determinant Factors of auditor switch among companies listed on Tehran Stock Exchange. International Research Journal of Finance and Economics, 80(May 2014), 159–167.
Chang, W. C., Choy, H. L., Lin, H. Y., & Koo, M. (2019). The Determinants and Effects of Clients Following Audit Partners Who Switch Audit Firms. European Accounting Review, 28(3), 541–571. https://doi.org/10.1080/09638180.2018.1509014
Chow, CW, dan Rice SJ. (1982). Qualified Audit Opinion and Auditor Switching. The Accounting Review. The Accounting Review, vol LVII.
Chi, W., Huang, H., Liao, Y., and Xie, H. (2009). Mandatory Audit Patner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan. Contemporary Accounting Research. 26. pp.359-391.
https://doi.org/10.1506/car.26.2.2
Deng, M., Li, J., Simunic, D. A., & Zhou, N. (2019). Audit Retendering and Mandatory Auditor Rotation. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3444676
Dwiphayana, G. N. M., & Suputra, I. D. G. D. (2019). Pengaruh Opini Audit dan Audit Delay Pada Auditor Switching dengan Karakteristik Komite Audit Sebagai Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 28(3), 1965–1983. https://doi.org/10.24843/EJA.2019.v28.i03.p21.
Fajrin, F. (2015). Pengaruh Diferensi Kualitas Audit, Kesulitan Keuangan Perusahaan, Opini Audit, Kepemilikan Institusional, dan Fee Audit terhadap Pergantian KAP. Jom FEKON, 2,1-13
Gammal, W, E. (2012). Determinants of Audit Fees: Evidence from Lebanon. Journal International Business Research, 5 (11), pp.136-143. http://dx.doi.org/10.5539/ibr.v5n11p136
Hudaib, M. dan T.E. Cooke. (2005). The Impact of Managing Director Changes and Financial Distress on Audit Qualification and Auditor Switching. Journal of Business Finance & Accounting. Vol. 32. https://doi.org/10.1111/j.0306-686X.2005.00645.x
Indah Sari, I., & Widanaputra, A. (2016). Reputasi Auditor Sebagai Pemoderasi Pengaruh Audit Fee Pada Auditor Switching. E-Jurnal Akuntansi, 16(1), 527–556.
Institut Akuntan Publik Indonesia. (2016). Standar Profesional Akuntan Publik. Jakarta:Salemba Empat. (hal.341.2)
Ismail, Shahnaz (2008). Why Malaysian Second Board Companies Switch Auditors? Evidence of Bursa Malaysia. International Research Journal of Finance and Economics. ISSN 1450-2887 Issue 13.
Jackson, A.B., Moldrich, M. and Roebuck, P. (2008). Mandatory Audit Firm Rotation and Audit Quality. Managerial Auditing Journal, 23 (5), pp.420-437.
Karliana dkk, D. R. (2017). Pengaruh Opini Audit, Reputasi Auditor dan Audit Fee terhadap Auditor Switching (Studi pada Perusahaan Sektor Infrasrtuktur, Utilitas, dan Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2015). E-Proceeding of Management, 4(2), 1740–1745.
Khoirul Huda. (2018). Pengaruh Opini Audit Going Concern, Audit delay, dan Audit Fee terhadap Auditor Switching dengan Reputasi Auditor sebagai Variabel Pemoderasi. Skripsi. Fakultas Ekonomi dan Bisnis Universitas Muria Kudus
Lin, Z. J., & Liu, M. (2010). The determinants of auditor switching from the perspective of corporate governance in China. Advances in Accounting, 26(1), 117–127. https://doi.org/10.1016/j.adiac.2010.03.001
Luthfiyati, B. (2016). Pengaruh Ukuran Perusahaan, Opini Audit, Pergantian Manajemen, Ukuran KAP, dan Audit Tenure Terhadap Auditor Switching. Jurnal of Accounting, 2(2), 52–65.
Mohamed, D. M. dan M. H. Habib. (2013). Auditor Independence, Auditor Quality and the Mandatory Auditor Rotation in Egypt. Education, Business and Society : Contemporary Middle Eastern Issues. 6 (2), p. https://doi.org/10.1108/EBS-07-2012-0035
Mulyadi. (2016). Sistem Akuntansi. Jakarta: Salemba Empat.
Nyakuwanika, M. (2014). Why Companies Change Auditors in Zimbabwe? (2003-2013). Research Journal of Finance and Accounting Www.Iiste.Org ISSN, 5(5), 171–181.
Pawitri, N., & Yadnyana, K. (2015). Pengaruh Audit Delay, Opini Audit, Reputasi Auditor Dan Pergantian Manajemen Pada Voluntary Auditor Switching. E-Jurnal Akuntansi, 10(1), 214–228.
Putra, I. G. B. B. P., & Suryanawa, I. K. (2016). Pengaruh Opini Audit Dan Reputasi Kap Pada Auditor Switching Dengan Financial Distress Sebagai Variabel Moderasi. E-Jurnal Akuntansi Universitas Udayana, 14(2), 1120–1149.
Putri, K. O. (2018). Pengaruh Opini Audit Going Concern Dan Audit Delay Terhadap Auditor Switching Dengan Reputasi Kap Sebagai Variabel Moderasi. Skripsi. Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta
Robbitasari, A. P. (2013). Pengaruh Opini Audit Going Concern, Kepemilikan Institusional, dan Audit Delay pada Voluntary Auditor Switching. Jurnal Akuntansi Dan Bisnis, 5(3): 652-.
Saputra, G. (2017). Pengaruh Opini Going Concern dan Pergantian Manajemen Terhadap Auditor Switching, Reputasi Auditor Sebagai Variabel Moderating. JOM Fekon, 4(1), 3256–3268.
Sari, F. F. (2018). Pengaruh Opini Audit, Financial Distress, Perubahan Roa, dan Pertumbuhan Perusahaan Klien Terhadap Auditor Switching (Studi Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2016). Skripsi. Fakultas Ekonomi Universitas Islam Indonesia
Setiyawan, A. (2017). Pengaruh Audit Fee dan Opini Audit Going Concern terhadap Auditor Switching dengan Reputasi KAP sebagai variabel moderasi. Skripsi. Fakultas Ekonomi dan Bisnis Universitas Muria Kudus
Sima, P. A. P., & Badera, I. D. N. (2018). Reputasi Auditor sebagai Pemoderasi Pengaruh Financial Distress dan Audit Fee pada Auditor Switching. E-Jurnal Akuntansi, 24, 58. https://doi.org/10.24843/eja.2018.v24.i01.p03
Standar Profesi Akuntan Publik. (2016). Jakarta: Salemba Empat.
Sukadana, I. dewa M., & Wirakusuma, M. G. (2016). Reputasi Kantor Akuntan publik Memoderasi Opini Audit Going Concern dan Audit Delay Terhadap Audit Switching. E-Jurnal Akuntansi Udayana, 16(2), 1604–1634.
Svanberg, J., & Öhman, P. (2014). Lost revenues associated with going concern modified opinions in the Swedish audit market. Journal of Applied Accounting Research, 15(2), 197–214. https://doi.org/10.1108/JAAR-11-2012-0077
Tisna, N. W. W., & Suputra, I. D. G. D. (2017). Financial Distress Sebagai Pemoderasi Pengaruh Opini Audit Dan Pertumbuhan Perusahaan Pada Auditor Switching. E-Jurnal Akuntansi, 19, 2118–2144.
Udayani, N. K. S., & Badera, I. D. N. (2017). Kualitas Audit Sebagai Pemoderasi Pengaruh Pergantian Manajemen Dan Audit Fee Pada Auditor Switching. E-Jurnal Akuntansi, 20, 1820–1847.
Widyanti, A. A. S. I. A., & Badera, I. D. N. (2016). Reputasi Auditor Sebagai Pemoderasi Pengaruh Financial Distress pada Auditor Switching. Jurnal Akuntansi Universitas Udayana, 16.3, 1800–1828.
Wijaya, E., & Rasmini, N. (2015). Pengaruh Audit Fee, Opini Going Concern, Financial Distress, Ukuran Perusahaan, Ukuran Kap Pada Pergantian Auditor. E-Jurnal Akuntansi, 11(3), 940–966.
Wulandari, M. Widi, & Suputra, I. D. G. D. (2018). Pengaruh Pergantian Manajemen dan Audit Fee pada Auditor Switching Dengan Reputasi Auditor Sebagai Variabel Pemoderasi. Jurnal Akuntansi Dan Bisnis. 25, 581–605. https://doi.org/10.24843/EJA.2018.v25.i01.p22.
Yuliani, R., Sukarmanto, E., & Purnamasari, P. (2018). Pengaruh Pergantian Manajemen dan Audit Delay terhadap Pergantian KAP dengan Reputasi KAP sebagai Variabel Moderasi ( Studi Empiris Pada Perusahaan yang Masuk Dalam Indeks LQ45 di Bursa Efek Indonesia Tahun 2013-2016 ). Prosiding Akuntansi, 262–268.
Yunawati, S., & Zulkarnain, Z. (2019). The Determinant Factors of Auditor Switch (Empirical studies to Companies listed on Indonesian Stock Exchange). International Journal on Advanced Science, Education, and Religion, 2(2), 9–16. https://doi.org/10.33648/ijoaser.v2i2.31
Published
2020-10-27
How to Cite
RATNA CANDRADEWI, Nyoman; GAYATRI, Gayatri.
Reputasi Auditor sebagai Pemoderasi Pengaruh Opini Audit dan Pergantian Manajemen pada Auditor Switching.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 10, p. 2456 - 2470, oct. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/57672>. Date accessed: 25 apr. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i10.p02.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
