CD Tesis
Pengaruh Financial Distress, Kepemilikan Publik, Audit Delay, Dan Kepemilikan Terkonsentrasi Terhadap Auditor Switching Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di BEI Tahun 2017-2021
The purpose of this study is to analyze the effect of Financial Distress,
Public Ownership, Audit Delay, and Concentrated Ownership on Auditor
Switching in Property and Real estate Companies Listed on the IDX in 2017-
2021.
The population in this study are property and real estate companies listed
on the IDX for 2017-2021, totaling 49 companies. Sampling in this study was by
using purposive sampling in order to obtain 21 companies that meet the research
criteria. The data used is secondary data sourced from the company's financial
statements. The data analysis technique uses multiple linear regression analysis.
The results show that financial distress has an effect on Auditor switching,
Public ownership has an effect on Auditor switching, Audit delay has an effect on
Auditor switching, while concentrated ownership has no effect on Auditor
switching
Keywords: Financial distress, Public Ownership, Audit delay, Concentrated
Ownership, Auditor switching
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