CD Skripsi

PENGARUH UKURAN PERUSAHAAN, OPINI AUDIT, AUDIT FEE, AUDIT DELAY, DAN KOMITE AUDIT TERHADAP AUDITOR SWITCHING

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This study aims to examine the effect of company size, audit opinion, audit
fee, audit delay and audit committee on auditor switching in infrastructure,
transportation and logistics sector companies listed on the Indonesia Stock
Exchange (IDX) for the 2018-2022 period. The population in this study is all
Infrastructure, Transportation and Logistics Sector Companies Listed on the
Indonesia Stock Exchange for the 2018-2022 period. In taking samples in this study
using the purposive sampling method. The sample selected in this study was 17
companies. The data analysis technique in this study is logistic regression analysis
that have been processed in SPSS 26. The results of the study show that (1) company
size has an effect on auditor switching, (2) audit opinion has an effect on auditor
switching, (3) audit fee has an effect on auditor switching, (4) audit delay has no
effect on auditor switching, (5) audit committee has no effect on auditor switching.
Keywords: Auditor Switching, Company Size, Audit Opinion, Audit Fee, Audit
Delay, Audit Committee

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002112919

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi Dan bisnis - akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002112919

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

GUNTUR

Versi lain/terkait

Lampiran Berkas

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