Pengaruh Opini Audit Going Concern Dan Audit Delay Terhadap Auditor Switching Dengan Reputasi KAP Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI periode 2013-2016)

Putri, Karlina Oktaviana and -, Drs. Atwal Arifin, M.Si., Akt., CA. (2018) Pengaruh Opini Audit Going Concern Dan Audit Delay Terhadap Auditor Switching Dengan Reputasi KAP Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI periode 2013-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this research is to analyze the influence of going concern audit opinion and audit delay toward auditor switching with the reputation of KAP as the moderation variable. The population in this study are all low manufacturing companies in Indonesia Stock Exchange period 2013-2016. The sampling uses purposive sampling method and produces 196 sample company. Data analysis technique used are logistic regression analysis (logistic regression) and Moderated Regression Analysis (MRA). The results show that going concern audit opinion has an effect on auditor switching, while audit delay and reputation of KAP have no effect on auditor switching. Going concern audit opinion and audit delay moderates with KAP reputation have no effect on auditor switching.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: auditor switching, going concern audit opinion, audit delay, reputation of KAP
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: KARLINA OKTAVIANA PUTRI
Date Deposited: 14 Aug 2018 02:09
Last Modified: 14 Aug 2018 02:09
URI: http://eprints.ums.ac.id/id/eprint/66451

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