Image of Pengaruh Ukuran Perusahaan, Opini Audit, Financial Distress Dan Audit Fee Terhadap Auditor Switching (Studi Empiris Pada Perusahaan Transportasi Yang Terdaftar Di Bei Tahun 2014-2019)
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Pengaruh Ukuran Perusahaan, Opini Audit, Financial Distress Dan Audit Fee Terhadap Auditor Switching (Studi Empiris Pada Perusahaan Transportasi Yang Terdaftar Di Bei Tahun 2014-2019)

ABSTRACT
This study aims to examine and analyze the effect of company size, audit opinion, financial distress and audit fee on Auditor Switching in transportation companies listed on the Indonesia Stock Exchange in 2014-2019).
The study was conducted on transportation companies listed on the Indonesia Stock Exchange 2014-2019. The total population is 20 companies, while the sample is 20 companies with a data period of 6 years, namely from 2014 to 2019, so that the data that will be presented is 120 data. The sampling method used the purposive sampling method, while the data analysis used multiple linear regression
The results of the study conclude that the variables of firm size (X1), audit opinion (X2), financial distress (X3) and audit fees (X4) have an effect on Auditor Switching in transportation companies listed on the Indonesia Stock Exchange in 2014-2019. Meanwhile, based on the results of the Coefficient of Determination (R2) test, the Adjusted R Square value is 0.758 or 75.8%. This shows that overall the variables of company size (X1), audit opinion (X2), financial distress (X3) and audit fees (X4) contribute to the influence of the value of auditor switching on transportation companies listed on the Indonesia Stock Exchange (IDX) in 2014-2019 amounted to 75.8%, while the remaining 24.2% was influenced by other variables that were not examined in this study.
Keywords: Company Size, Audit Opinion, Financial Distress, Audit Fee, Auditor Switching.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0149)
02 03. 121 (0149)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0149)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi.,
Deskripsi Fisik
ix,112 hlm.: ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 121 (0149)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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