CD Skripsi

Pengaruh Opini Audit, Pergantian Manajemen, Return On Equity,Danaudit Feeterhadapauditor Switching Dengan Reputasi Auditor Sebagaivariabel Moderasi (Studi Empiris Pada Perusahaan Manufakturyang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2018)

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ABSTRACT

This study aims to analyze empirically the influence of audit opinion, management change, return on equity, audit fees to auditor switching and analyze whether the auditor's reputation is able to act as a moderating variable.The population is manufacturing companies on the Indonesian stock exchanges for the period 2013-2018. The sample method is purposive sampling with result of selection of 15 companies. The data was analyzed by logistic regression and Moderated Regression Analysis (MRA)with Statistical Product and Service Solution (SPSS) analysis tool version 22.0. The results of this study indicate that audit opinion influences auditor switching with a significant level of 0.010 < 0.05, management change has an effect on auditor switching with a significant level of 0.026 < 0.05, and, return on equity has an effect on auditor switching with a significant level of 0.008 < 0,05, while the audit fee has no effect on auditor switching with a significant level of 0.100 > 0.05. The auditor's reputation is able to moderate the relationship of audit opinion with auditor switching with a significant level of 0.020

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 119 (0306)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2019

Deskripsi Fisik

vi, 71 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 119 (0306)

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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