Faktor-Faktor Determinasi Auditor Switching pada Bank Umum Syariah Periode 2013-2018

Ashiddiqi, Moh. Nabil and , Dr. Zulfikar, S.E., M.Si. (2019) Faktor-Faktor Determinasi Auditor Switching pada Bank Umum Syariah Periode 2013-2018. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Abstract The purpose of this study is to analyze the determinants of Auditor Switching on Islamic banking in Indonesia in the period 2013-2018. The population in this study were all Syariah Commercial Banks in Indonesia from 2013 to 2018 with a amount 12 syariah banks. was received by purposive sampling method from 12 syariah banks in six years, the total data are 360. Data analysis technique which is used in this research is logistic regression analysis. The results indicates that the size of the Public Accounting Firm influences the Auditor Switching, while the change of management, the size of the client company, the growth rate of the client company, financial distress have no influence on Auditor Switching. Keywords: Auditor Switching, change of management, size of the client company, growth rate of the client company, size of the public accounting firm, and financial distress

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Auditor Switching, change of management, size of the client company, growth rate of the client company, size of the public accounting firm, and financial distress
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: MOH NABIL ASHIDDIQI
Date Deposited: 18 Nov 2019 01:39
Last Modified: 18 Nov 2019 01:39
URI: http://eprints.ums.ac.id/id/eprint/78863

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