Pengaruh Audit Fee, Opini Going Concern, Financial Distress, Ukuran Perusahaan, Ukuran Kap Dan Pertumbuhan Perusahaan Klien Terhadap Auditor Switching (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017)

Sutanto, Galuh Meidiana Pamelia and -, Dra. Mujiyati, M.Si (2020) Pengaruh Audit Fee, Opini Going Concern, Financial Distress, Ukuran Perusahaan, Ukuran Kap Dan Pertumbuhan Perusahaan Klien Terhadap Auditor Switching (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study has purpose to analize the influence of fee audit, going concern opinion, financial distress, company size, KAP size and growth of the client’s company to auditor switching at manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. The variables used in this study are auditor switching, fee audit, going concern opinion, financial distress, company size, KAP size and growth of the client’s company. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017.The method to determine the sample in done by using purposive sampling method. Based on these criteria, obtained 79 and obtained the total sample research is 237 corporate for three years of observation. Data analysis technique used is logistic regression analysis.The results of this study indicate that that going concern opinion significantly influence auditor switching, while the fee audit, financial distress, company size, KAP size and growth of the client’s company has no significant effect on auditor switching.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	auditor switching, fee audit, going concern opinion, financial distress, company size, KAP size and growth of the client’s company.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	GALUH MEIDIANA PAMELIA SUTANTO
Date Deposited:	27 Feb 2020 03:21
Last Modified:	27 Feb 2020 03:21
URI:	http://eprints.ums.ac.id/id/eprint/82044

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