CD Skripsi

Pengaruh Opini Audit Sebelumnya, Perubahan Manajemen, Kepemilikan Publik Dan Reputasi Auditor Terhadap Auditor Switching (Studi Empiris Pada Perusahaan Property & Real Estate Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2014-2018)

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This study aims to examine and analyze the effect of previous audit
opinion, management change, public ownership on auditor switching and auditor
reputation on auditor switching. The population of this study were 18 real estate
& property companies listed on the Indonesia Stock Exchange in 2014-2018. The
type of data used is documentary data, namely research data in the form of
financial reports that have been published from 2014-2018. The method of
analysis used in this research is logistic regression analysis.
The results showed that the audit opinion had no effect on auditor
switching which was evident from the significance value of 0.506> 0.05.
Management change has no effect on auditor switching which is evident from a
significance value of 0.695> 0.05. Public share ownership has no effect on
auditor switching as evidenced by a significance value of 0.734> 0.05). Audit
reputation has no effect on auditor switching which is evident from a significance
value of 0.731> 0.05.
Keywords: Auditor switching, Effect of Previous Audit Opinions, Management
Changes, Public Ownership, Auditor Reputation

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0170)

Penerbit

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

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0170)

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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