CD Skripsi
Pengaruh Pergantian Manajemen, Audit Fee, Audit Delay, Dan Reputasi Kantor Akuntan Publik Terhadap Auditor Switching (Studi Empiris Pada Badan Usaha Milik Negara Periode 2017-2021)
ABSTRACT
This study aims to examine the effect of management change, audit fees, audit delay, and reputation of public accounting firm on auditor switching. This research is a quantitative research using secondary data derived from financial reports. The population in this study are all State-Owned Enterprises (SOEs) for the 2017-2021 period. The sample selection in this study used a purposive sampling method. The samples selected in this study were 56 companies and were selected based on predetermined criteria. The data analysis method used is logistic regression. The significant value (α) in this regression is
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