CD Skripsi
Pengaruh Pertumbuhan Perusahaan, Audit Tenure Dan Opini Audit Terhadap Auditor Switching (Studi Empiris Pada Badan Usaha Milik Negara Periode 2017-2021)
ABSTRACT
This study aims to examine the effect of company growth, audit tenure and audit opinion on auditor switching. This study is a quantitative study using secondary data derived from financial statements.The population in this study were all State- Owned Enterprises for the 2017-2021 Period. The sample selection in this study used purposive sampling method. The sample selected in this study were 56 companies and were selected based on the specified criteria. The data analysis method used is logistic regression.The results showed that the audit tenure and audit opinion had a significant effect on auditor switching. Meanwhile, the company growth have no significant effect on auditor switching.
Keywords: company growth, audit tenure, audit opinion, auditor switching
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