CD Skripsi

Pengaruh Opini Audit, Ukuran Kap, Ukuran Perusahaan, Pergantian Manajemen Dan Financial Distress Terhadap Auditor Switching (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2017-2019)

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This study is a quantitative study that aims to examine the effect of audit opinion, KAP size, company size, management change and financial distress on auditor switching in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The population of this study amounted to 564 financial statements in 3 years of observation from 188 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The number of samples in this study was 186 financial statements in 3 years of observation from 62 companies using purposive sampling method. This study uses secondary data obtained through the financial statements of companies listed on the Indonesia Stock Exchange in 2017-2019. Data analysis used logistic regression consisting of descriptive statistical analysis, inferential analysis test and hypothesis testing.
The result showed that audit opinion and KAP size had a negative and significant effect on auditor switching. Meanwhile, company size, management change and financial distress have a positive and significant effect on auditor switching.
Keywords: Audit Opinion, KAP Size, Company Size, Management Change, Financial Distress and Auditor Switching

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1502116240

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1502116240

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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