Analisis Yang Mempengaruhi Auditor Switching Setelah Ada Kewajiban Rotasi Audit Di Indonesia (Studi Kasus pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016 – 2018)

Noviana, Dina and -, Dra. Erma Setiawati, M.M. Ak (2021) Analisis Yang Mempengaruhi Auditor Switching Setelah Ada Kewajiban Rotasi Audit Di Indonesia (Studi Kasus pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016 – 2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this research is to find empirical proof concerning factors that might influence auditor switching in Indonesia. This research design is a causal associative research. The population of this study is the manufacturing company which is listed on Indonesia Stock Exchange. The research period used is the 2016-2018 period. The sample in this study was obtained by the method purposive sampling. Based on the existing criteria, 52 companies were selected as the research samples. The data used are secondary data. The data analysis technique used logistic regression analysis using SPSS version 23. The result of this research shown below: (1) Management Turnover has effect on Auditor Switching.(2) Financial Distress has no effect on Auditor Switching. (3) The KAP Firm Size has no effect on Auditor Switching. (4) Client Size has no effect on Auditor Switching. (5) Going Concern Opinion has no effect on Auditor Switching.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Auditor Rotation, Auditor Switching, Management Turnover, financial distress the KAP size, size of client companies, Going Concern Opinion
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	DINA NOVIANA
Date Deposited:	11 Aug 2021 11:52
Last Modified:	11 Aug 2021 11:52
URI:	http://eprints.ums.ac.id/id/eprint/92950

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