Image of Pengaruh Pergantian Manajemen, Financial Distress, Ukuran Perusahaan, Opini Audit, Dan Pertumbuhan Perusahaan Terhadap Auditor Switching (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2017 – 2019)
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Pengaruh Pergantian Manajemen, Financial Distress, Ukuran Perusahaan, Opini Audit, Dan Pertumbuhan Perusahaan Terhadap Auditor Switching (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2017 – 2019)

This study aims to analyze the effect of management changes, financial distress, firm size, audit opinion and growth on auditor switching. The objects of this research are the all Maufacturing Company Listed BEI On Period 2017-2019. The data were analyzed by logistic regression method and SPSS program version versi 17. The variable under study is auditor switching as dependent variables and effect of management changes, financial distress, firm size, audit opinion and growth as independent variables. The population in this study were all manufactures firm listed on BEI period 2017-2019. While the research sample was determined by purposive sampling method in order to obtain 19 firms. The results of the study show that management changes has an influence affect on auditor switching with a significance value of 0,005, financial distress has not an affect on auditor switching with significance value of 0,993, firm size has not an affect on auditor switching with significance value of 0,506, audit opinion has an influence affect on auditor switching with significance value of 0,010 and growth has not an affect on auditor switching with significance value of 0,209. The results of this study also show that the coefficient of R square is 47,1%. Each independent variable, giving a strong influence on the dependent variable, meaning that the independent variable can explain dependent variable well. While the rest is influenced by other variables not included in the regression model is not included in this study.
Keywords: Auditor Switching, Management Changes, Financial Distress, Firm Size, Audit Opinion, Growth

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Perpustakaan Universitas Riau 1702121910
1702121910
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Judul Seri
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No. Panggil
1702121910
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1702121910
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
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