CD Tesis

Pengaruh Growth, Leverage, Restatement Dan Ukuran Kap Terhadap Auditor Switching (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019)

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Auditor switching is a change of auditors or Public Accounting Firm (PAF) conducted by the company. This study aims to examine and analyze the effect of growth, leverage, restatement, and size of KAP on auditor switching. The population in this study were 179 manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample in this study amounted to 74 companies with 222. The sampling technique used purposive sampling method by taking samples that have been determined based on certain criteria. Data analysis was performed using a logistic regression model. The type of data used is secondary data obtained from www.idx.co.id or the company's website.
The results of this study indicate that growth and leverage have no effect on auditor switching. Meanwhile, Restatement and the size of KAP have an effect on auditor switching. The results of this study also indicate that company complexity and political connections have an influence on auditor switching.
Keywords: Auditor switching, growth, leverage, restatement, KAP size

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 221 (0003)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2021

Deskripsi Fisik

xii, 121 hlm.: ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 221 (0003)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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