CD Skripsi

Pengaruh Audit Tenure, Fee Audit, Ukuran Kap, Ukuran Perusahaan Dan Opini Audit Terhadap Auditor Switching (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2016-2018)

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ABSTRACT This study aims to analyze: (1) the effect of Audit Tenure to Auditor Switching, (2) the effect of Fee Audit to Auditor Switching, (3) the effect of KAP Size to Auditor Switching, (4) the effect of Company Size to Auditor Switching, (5) the effect of Audit Opinion to Auditor Switching. The sampling method used in this study was purposive sampling. Population of this study is a Manufacture Companies listed in the Indonesia Stock Exchange Period 2016-2018 and obtained 78 companies as samples, in the 3 year time period from 2016 to 2018 amounted to 234 companies. Hypothesis in this study are tested by logistic regression analytical method using Statistical Product and Service Solution (SPSS) version 23.0. The results of this study indicate that variable of Audit Tenure, KAP Size and Company Size has an effect to auditor switching while variable of Fee Audit and Audit Opinion has no effect to auditor switching. Keywords: Auditor Switching, Audit Tenure, Fee Audit, KAP Size, Company Size, and Audit Opinion

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0061)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis -Akuntansi., 2020

Deskripsi Fisik

x, 66 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0061)

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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