CD Skripsi
Pengaruh Ukuran Kap, Opini Audit, Ukuran Perusahaan, Dan Pergantian Manajemen Terhadap Auditor Switching (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020)
ABSTRACT
Auditor switching is a change of auditor or PAF carried out by the company
(client). This study aims to examine the effect of public accounting firm size, audit
opinion, company size, and management change on auditor switching. The
population in this study are all manufacturing companies listed on the Indonesia
Stock Exchange (IDX) for the 2016-2020 period. The sample selection in this
study used purposive sampling method. The sample selected in this study were 87
companies and selected based on purposive sampling method. The data analysis
method used in this research is logistic regression analysis. The results of this
research show that public accounting firm size, audit opinion, and company size
had a significant effect on auditor switching. Meanwhile, management change has
no significant effect on auditor switching.
Keywords: public accounting firm size, audit opinion, company size, management
change, auditor switching
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