CD Skripsi
Pengaruh Kesulitan Keuangan, Audit Delay, Audit Fee Dan Kepemilikan Publik Terhadap Auditor Switching (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Food & Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023)
ABSTRACT
This study aims to analyze the effect of Financial Difficulties, Audit Delay, Audit Fee, and Public Ownership on Auditor Switching in Food & Beverage Sector Companies listed on the IDX in 2020-2023. The type of data used in this study is secondary data, in the form of financial reports of companies listed on the Indonesia Stock Exchange for the 2020-2023 period. Sampling using the purposive sampling method, namely from a total population of 95 companies, 53 companies were obtained that could be used as samples. The data analysis method uses the logistic regression analysis method and data processing uses the SPSS 26 application. The results of this study indicate that the Financial Difficulties, Audit Delay, and Audit Fee variables have an effect on Auditor Switching while the Public Ownership Variable does not have an effect on Auditor Switching.
Keywords: Financial Difficulties, Audit Delay, Audit Fee, Public Ownership, and Auditor Switching.
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