CD Skripsi
Pengaruh Ukuran Kantor Akuntan Publik, Opini Audit, Ukuran Perusahaan Klien, Dan Pergantian Manajemen Terhadap Auditor Switching (Studi Empiris Pada Perusahaan Financials Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2018-2021)
ABSTRACT
This study aims to examine and analyze the influence of public accounting firm size, audit opinion, client company size, and management change on auditor switching. The population in this study are financial companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique in this study used a purposive sampling technique so that a sample of 42 companies was obtained. The data analysis method used is logistic regression analysis using Statistical Product and Service Solution (SPSS) version 25. The results of this study indicate that (1) the size of a public accounting firm has an effect on auditor switching with a significance value of 0.0020.05, (3) client company size has an effect on auditor switching with a significance value of 0.003
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