PENGARUH UKURAN PERUSAHAAN, KOMPLEKSITAS PERUSAHAAN, RETURN ON EQUITY, DAN DEBT TO EQUITY RATIO TERHADAP AUDITOR SWITCHING

HAKIM, FIKRAH PRABAWA KASTARA and Yusnaini, Yusnaini (2023) PENGARUH UKURAN PERUSAHAAN, KOMPLEKSITAS PERUSAHAAN, RETURN ON EQUITY, DAN DEBT TO EQUITY RATIO TERHADAP AUDITOR SWITCHING. Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031381924098.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_62201_01031381924098_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (3MB) | Request a copy
	Text RAMA_62201_01031381924098_0217047701_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (1MB)
	Text RAMA_62201_01031381924098_0217047701_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (155kB) | Request a copy
	Text RAMA_62201_01031381924098_0217047701_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (194kB) | Request a copy
	Text RAMA_62201_01031381924098_0217047701_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (195kB) | Request a copy
	Text RAMA_62201_01031381924098_0217047701_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (78kB) | Request a copy
	Text RAMA_62201_01031381924098_0217047701_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (79kB) | Request a copy
	Text RAMA_62201_01031381924098_0217047701_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (523kB) | Request a copy

Abstract

This study aims to examine the effect of company size, company complexity, retun on equity, and debt to equity ratio on auditor switching. The type of data used in this research is secondary data in the form of financial reports on manufacturing companies listed on the Indonesia Stock Exchange (IDX). The method used in this research is a quantitative-analytical method. The research population is 2017 manufacturing companies listed on the IDX in 2017—2021. The number of samples is 78 companies using purposive sampling method. Data analysis was performed using the SPSS V.27 application by conducting descriptive statistical tests, logistic regression analysis, hosmer and lameshow test, matrix classification, overall model fit, nagelkerke’s R square, and omnibus test. The results showed that company size, return on equity (ROE), and Debt to Equity Ratio (DER) had no effect on auditor switching, meanwhile company complexity had a significant effect on auditor switching. In addition, simultaneously company size, company complexity, return on equity (ROE), and debt to equity ratio (DER) have an significant effect on auditor switching.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Ukuran Perusahaan, Kompleksitas Perusahaan, Return on Equity, Debt to Equity Ratio, Auditor Switching
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Fikrah Prabawa Kastara Hakim
Date Deposited:	12 Sep 2023 06:08
Last Modified:	12 Sep 2023 06:08
URI:	http://repository.unsri.ac.id/id/eprint/128471

Actions (login required)

View Item