Pengaruh Faktor-Faktor Pergantian Kantor Akuntan Publik (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019)

Putri, Secha Ninda Hana and , Drs. Yuli Tri Cahyono , M.M., Akt., CA (2022) Pengaruh Faktor-Faktor Pergantian Kantor Akuntan Publik (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This research aimed to analyses influence of KAP size, going concern audit opinion, company size, and financial distress on KAP switching. Population of this research are manufacturing companies which are listed in Indonesian Stock Exchange in the years 2017-2019. Total sample in this research are 32 companies using purposive sampling method. The data used is secondary data obtained from the company's financial statements published in the website www.idx.co.id. The analytical technique used is logistic regression analysis using IBM SPSS Statistics 25. The results shows that financial distress effect on KAP switching, while KAP size, going concern audit opinion, and company size does not.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: KAP switching, KAP size, going concern audit opinion, company size, financial distress.
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: SECHA NINDA HANA PUTRI
Date Deposited: 06 Jan 2022 02:13
Last Modified: 06 Jan 2022 02:20
URI: http://eprints.ums.ac.id/id/eprint/96344

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