CD Skripsi

Analisis Faktor-Faktor Yang Mempengaruhi Auditor Switching Pada Perusahaan Manufaktur Di Indonesia (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bei Periode 2017-2021)

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ABSTRACT
This study aims to test and obtain empirical evidence about the effect of 1) audit opinion on auditor switching, 2) financial distress on auditor switching, 3) KAP size on auditor switching, 4) audit delay on auditor switching, 5) management change on auditor switching. The population of this study is manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021 with a total sample of 31 companies. The sampling technique used purposive sampling. The data analysis method used in this study is a quantitative analysis technique with the logistic regression hypothesis testing formula processed with the help of the Statistical Product and Service Solution (SPSS) data processing software program version 25.0 for windows. The results of hypothesis testing show that the significance value of audit opinion is 0.030 0.05, management change is 0.040

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1702122887

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

1702122887

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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