CD Tesis

Pengaruh Opini Audit, Ukuran Perusahaan, Dan Pergantian Manajemen Terhadap Auditor Switching Dengan Reputasi Kap Sebagai Variabel Moderasi

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The purpose of this study was to
analyze and obtain empirical evidence about the effect of Audit Opinion,
Company Size, and Management Change on Auditor Switching with KAP
Reputation as a moderating variable. The population in this study were 56
manufacturing companies in the consumer goods industry sector which were
listed on the Indonesia Stock Exchange (IDX) for 2017-2019, supervised by
Vince Ratnawati and Azwir Nasir.
The sampling technique used purposive sampling, obtained 40 samples
during three years of observation resulting in 120 companies to be sampled. The
data source used in this study is secondary data sourced from the company's
annual financial reports and annual reports downloaded from the website
www.idx.co.id or from the website of each company in 2017-2019. Methods of
data analysis using descriptive statistical analysis, logistic regression analysis
using SPSS version 20.
The results showed that partially audit opinion has a positive effect on
auditor switching, firm size (size) has a negative effect on auditor switching.
Meanwhile, management change does not have a negative effect on auditor
switching. KAP's reputation is able to moderate audit opinion on auditor
switching, but cannot moderate company size contact and management changes
to auditor switching in manufacturing companies in the consumer goods industry
sector listed on the Indonesia Stock Exchange in 2017-2019.
Key Words : KAP Reputaion, Auditor Switching, Audit Opinion, Size,
Management Chang

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1810246901

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1810246901

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

FATAH

Versi lain/terkait

Lampiran Berkas

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