CD Skripsi
Pengaruh Opini Audit, Financial Distress, Dan Pertumbuhan Perusahaan Klien Terhadap Auditor Switching (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020)
ABSTRACT
This study aims to examine the influence of audit opinion, financial distress, and client company growth on switching auditors. The population in this study is a company listed on the Indonesia Stock Exchange for the 2017-2020 period. The sampling technique in this study used purposive sampling and obtained samples of 42 companies.
The analysis used is descriptive statistical analysis and logistic regression analysis. The results of this study show that Audit Opinion has an effect on Switching Auditors. Financial Distress does not affect the Switching Auditor and the client's Company Growth does not affect the Switching Auditor.
Keywords: Audit Opinion, Financial Distress, Growth of Client Companies and Auditor Switching.
Tidak tersedia versi lain