Image of Pengaruh Opini Audit Dan Penggantian Manajemen Terhadap Penggantian Auditor (Studi Empiris Pada Perusahaan Infrastruktur, Utilitas, Dan Transportasi Pada Bursa Efek Indonesia Tahun 2017-2020)
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Pengaruh Opini Audit Dan Penggantian Manajemen Terhadap Penggantian Auditor (Studi Empiris Pada Perusahaan Infrastruktur, Utilitas, Dan Transportasi Pada Bursa Efek Indonesia Tahun 2017-2020)

ABSTRACT
This study aims to examine the effect of audit opinion and management change on auditor switching on Infrastructure, Utilities, and Transportation Companies, Listed on the IDX for the 2017-2020 period.
The population in this study are all Infrastructure, Utilities and Transportation companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample selection in this study used purposive sampling method. The sample of this study was selected using the purposive sampling method, the determination of the sample had been determined in advance based on the criteria. Hypothesis testing is done with the help of statistical test tools SPSS 26. The sample selected in this study were 48 companies.
The data analysis method used in this research is logistic regression analysis. The results of this research show that audit opinion has no effect on auditor switching and management change has no effect on auditor switching.
Keywords: Audit Opinion, Management Change, Auditor Switching

Ketersediaan
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Perpustakaan Universitas Riau 1802125267
1802125267
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1802125267
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1802125267
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
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Tidak tersedia versi lain

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