CD Skripsi

Pengaruh Ukuran Perusahaan Klien, Financial Distress, Audit Fee Dan Ukuran Kap Terhadap Auditor Switching (Studi Empiris Pada Badan Usaha Milik Negara Periode 2017-2021)

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This study aims to examine the effect of client company size, financial distress, audit fees, KAP size 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 results of the study show that the size of the client company and audit fees have an effect on auditor switching. while financial distress and KAP size have no effect on auditor switching.

Keywords: client company size, financial disress, audit fee, KAP size auditor switchin

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902112170

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902112170

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

Vina

Versi lain/terkait

Lampiran Berkas

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