Image of Pengaruh Financial Distress, Audit Report Lag Dan Keahlian Komiteaudit Terhadap Auditor Switching (Studi Empiris pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)
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Pengaruh Financial Distress, Audit Report Lag Dan Keahlian Komiteaudit Terhadap Auditor Switching (Studi Empiris pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)

This study aims to test and analyze the effect of financial distress, audit report lag and audit committee expertise on auditor switching. Empirical Study of State-Owned Companies Listed on the Indonesian Stock Exchange 2018-2022). The sample selection method in this research was purposive sampling so that there were 21 samples with 5 years of observation (105 observations). The analytical test used is a descriptive statistical analysis test. The analysis technique was carried out using logistic regression analysis techniques using the SPSS 26 application. The research results showed that financial distress, audit report lag and audit committee expertise had a significant effect on auditor switching.

Keyword: Financial Distress, Audit Report Lag, Audit Committee Expertise, Auditor Switching

Ketersediaan
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Perpustakaan Universitas Riau 2002110151
2002110151
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2002110151
Penerbit
Pekanbaru : Universitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002110151
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
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Tidak tersedia versi lain

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