Image of Pengaruh Audit Delay, Pertumbuhan Perusahaan Klien, Komposisi Komite Audit, Dan Financial Distress Terhadap Auditor Switching (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020)
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Pengaruh Audit Delay, Pertumbuhan Perusahaan Klien, Komposisi Komite Audit, Dan Financial Distress Terhadap Auditor Switching (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020)

ABSTRACT
This study aims to determine the effect of audit delay, company growth, committee
audit composition, and financial distress on the auditor switching. This study uses a
quantitative approach secondary data from the company's annual report. The
population in this study were manufacture companies sector basic industry and
chemical listed on the Indonesia Stock Exchange in 2018-2020. The sampling
technique was carried out by using the purposive sampling method which produced
186 samples. The results of logistic regression analysis through SPSS 26 showed that
audit delay and company growth have a significant effect on auditor switching.
Committee audit composition and financial distress have no significant effect on
auditor switching.
Keywords: Auditor Switching, Audit Delay, Company Growth, Committee Audit
Composition, and Financial Distress.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0182)
02 03. 121 (0182)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0182)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis– Akuntansi.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 121 (0182)
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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