Analisis Pengaruh Opini Audit, Ukuran Kap, Ukuran Perusahaan Klien, Pergantian Manajemen, dan Financial Distress Terhadap Auditor Switching (Studi Empiris Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018)

Amalia, Wida and , Dra. Nursiam, M.H., Ak., CA (2021) Analisis Pengaruh Opini Audit, Ukuran Kap, Ukuran Perusahaan Klien, Pergantian Manajemen, dan Financial Distress Terhadap Auditor Switching (Studi Empiris Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this study was to analyze the effect of audit opinion, Auditor size, client company size, management turnover, and financial distress on auditor switching. The data used in this study are financial reports on Food and Beverage companies listed on the Indonesia Stock Exchange (BEI) in the 2016-2018 period. The sampling method used purposive sampling method, namely on the basis of the suitability of characteristics. Based on the sampling method there is 36 samples from 14 companies that match the criteria were obtained. Hypothesis testing in this research uses logistic regression. The results showed that the auditor size and the client company size had an effect on auditor switching, while audit opinion, management turnover, and financial distress had no effect on auditor switching.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	audit opinion, auditor size, client company size, management turnover, financial distress, auditor switching.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	WIDA AMALIA
Date Deposited:	23 Aug 2021 02:39
Last Modified:	23 Aug 2021 02:39
URI:	http://eprints.ums.ac.id/id/eprint/93842

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