Abstract:This study analyzes the non-financial and financial factors that affect accounting firms switching, namely upgrade, samegrade, or downgrade. Non-financial factors are proxied by managerial ownership and management turnover, while financial factors are proxied by profitability and financial distress. The population was manufacturing companies on the Indonesia Stock Exchange in 2017-2019. The research sample was selected using the purposive sampling method. The sample in this study amounted to 31 manufacturing c… Show more
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