CD Skripsi

Pengaruh Audit Fee, Opini Going Concern, Ukuran Kap Dan Pertumbuhan Perusahaan Terhadap Auditor Switching Dengan Financial Distress Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015)

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The purpose of this research is to see if financial distress will moderating influence audit fee, going concern opinion, auditor size and firm’s growth on the auditor switching. Data were analyzed by using logistic regression using SPSS version 20. The method of determining the sample used in this study is purposive sampling. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange period 2013-2015 and obtained 25 companies had audior switching during 2013 till 2015. Total sample in this research are 75 companies. The result of this study indicate that variable financial distress not able to strengthen or weaken the effect of going concern opinion and firm’s growth on the auditor switching with each value of significance of 0.708 and 0.292. Financial distress be able to strengthen the effect of audit fee on the auditor switching with value of significance of 0.029. Financial distress be able to strengthen the effect of auditor size on the auditor switching with value of significance of 0.025. Key word : Auditor Switching, Audit Fee, Going Concern Opinion, Auditor Size and Firm’s Growth

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 118 (0191)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi., 2018

Deskripsi Fisik

vi, 71 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 118 (0191)

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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