CD Skripsi

Pengaruh Financial Distress, Audit Opinion, Audit Fee, Dan Pertumbuhan Perusahaan Terhadap Auditor Switching (Studi Empiris Pada Perusahaan Sektor Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023)

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ABSTRACT
This study aims to determine the influence of financial distress, audit opinion,
audit fee, and company growth on auditor switching. The population in this study
is all infrastructure sector companies listed on the Indonesia Stock Exchange
period 2021-2023. The sample in this study is 42 companies that were studied for
3 years, so the total sample is 126. The sampling used in this study used the
purposive sampling method, while the data processing method used in this study
was logistic regression analysis using SPSS version 25 software to process the data.
The results of this study indicate that the financial distress variable has no effect on
auditor switching with a significance value of 0.373 > 0.05. Audit opinion affects
auditor switching with a significance value of 0.004 < 0.05. Audit fee has no effect
on auditor switching with a significance value of 0.112 > 0.05. Company growth
has no effect on auditor switching with a significance value of 0.829 > 0.05.
Keywords: Financial Distress, Audit Opinion, Audit Fee, Company Growth,
Auditor Switching.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102125004

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102125004

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

daus

Versi lain/terkait

Lampiran Berkas

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