CD Skripsi
Pengaruh Opini Audit, Biaya Audit, Dan Kesulitan Keuangan Terhadap Pergantian Auditor (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022)
Auditor switching is a change of Public Accounting Firm (PAF) or auditor carried out by the company. This study aims to examine the effect of audit opinion, fee audit, and financial distress on auditor switching. The population in this study are all manufacturing companies listed on the indonesia stock exchange for the 2019-2022 year. The sample selected in this study were 25 companies and selected based on purposive sampling method. The data analysis method used in this research is logistic regresion analysis. The results of this research show that audit opinion, fee audit, and financial distress has no significan effect on auditor switching.
Keywords : audit opinion, audit fee, financial distress, auditor switching
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