Faktor-Faktor Yang Mempengaruhi Auditor Switching(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)

Amalia, Rizka Puti and ., Drs. Eko Sugiyanto, M.Si (2019) Faktor-Faktor Yang Mempengaruhi Auditor Switching(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this research is to analyze of client company size, company growth, financial distress, audit opinion, change of management, and company complexity to the auditor switching on manufacturing companies listed in the Indonesia Stock Exchange in 2015-2017. The sampling method used to determine the sample in this research is purposive sampling. Total sample 76 companies with time series analysis, so the total sample are 228. The analytical method used is logistic regression analysis. The results of this research indicate that company complexity significantly influence auditor switching. while the client company size, company growth, financial distress, audit opinion, and change of management have no significant effect on auditor switching. Keywords : auditor switching, client company size, company growth, financial distress, audit opinion, change of management, company complexity.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Jurnal
Subjects: H Social Sciences > HJ Public Finance
X General Subject
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: RIZKA PUTI AMALIA
Date Deposited: 28 Aug 2019 02:10
Last Modified: 28 Aug 2019 02:10
URI: http://eprints.ums.ac.id/id/eprint/77448

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