CD Skripsi
Pengaruh Audit Delay, Kepemilikan Manajerial, Financial Distress Terhadap Auditor Switching (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018)
This study aims to determine the effect of audit delay, Managerial
Ownership and financial distress on auditor switching on Manufacturing
Companies Listed on the Indonesia Stock Exchange.
The object of research used in this study is auditor switching, audit delay,
managerial ownership and financial distress. The subjects in this study were
manufacturing companies listed on the Indonesia Stock Exchange (IDX). This
study uses secondary data with a sample of 28 manufacturing companies listed on
the Indonesia Stock Exchange (IDX) for the 2015-2018 observation period or 112
observations. With sampling technique puprosive sampling. Data collection
techniques with documentation. The data analysis techniques used in this study
are descriptive analysis techniques and logistic regression analysis.
The results of this study are: (1) There is a significant on the positive
relationship between audit delay on auditor switching. (2) There is relationship
between managerial ownership on auditor switching. (3) There is relationship
between financial distress on auditor switching.
Keywords: Auditor Switching, Audit Delay, Managerial Ownership, Financial
Distress.
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