Image of Faktor-Faktor Yang Mempengaruhi Auditor Switching Dengan Pergantian Manajemen Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018)
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Faktor-Faktor Yang Mempengaruhi Auditor Switching Dengan Pergantian Manajemen Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018)

ABSTRACT
This research to analyze the effect of KAP size, audit delay and audit opinion, on the change of auditor switching with management change as variable moderating. The data used in this research is secondary data. The population in this study are manufacture companies listed on the Indonesia Stock Exchange in period 2016-2018. Sampling research is obtained by using purposive sampling method and produce sample 94 companies in observation period for 3 years, so that data analyzed amounted to 282.Testing hypothesis for moderation is done by using an interaction test or Moderated Regression Analysis (MRA), while those without interaction used is logistic regression. The statistical test tool used is the software SPSS version 25. The test results show that audit delay have effect on auditor switching with significance value 0,00 while kap size have not effect on auditor switching with significance value 0,69 and audit opinion have not effect on auditor switching with significance value 0,99. Similarly, management change that can not streng then the influence of kap size on auditor switching with significance value 0,22 and management change that can not streng then the influence of audit delay on auditor switching significance value 0,92 and management change can not streng then the influence of audit opinion on auditor switching significance value 0,99
Keywords: KAP size, audit delay, audit opinion, management change and auditor switching.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0038)
02 03. 120 (0038)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 120 (0038)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis -Akuntansi.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 120 (0038)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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