CD Skripsi

Pengaruh Financial Distress, Pertumbuhan Perusahaan, Pergantian Manajemen, Dan Reputasi Kantor Akuntan Publik Terhadap Audit Delay Dan Audit Switching (Studi Empiris Pada Perusahaan Consumer Non Cyclicals Terdaftar Di Bursa Efek Indonesia Periode 2019-2021)

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ABSTRACT
This study aims to examine the effect of financial distress, company growth, change of management, and reputation KAP on audit delay and audit switching.The population in this study are all Consumer Non Cyclicals companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample selection in this study used a purposive sampling method. The samples selected in this study were as many as 38 companies based on predetermined criteria. The data analysis method used is multiple linear regression and logistic regression.The results of the study using the multiple linear regression method show that financial distress have a effect on audit delay. Meanwhile, company growth, change of management, and reputation KAP have no effect on audit delay. The results of the study using the logistic regression method show that change of management and reputation KAP have a effect on audit switching. Meanwhile, financial distress and company growth have no effect on audit switching. Testing this study using a significant level of 0.05.
Keywords: financial distress, company growth, management change, and KAP reputation, audit delay, audit switching.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902112353

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902112353

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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