PENGARUH REPUTASI KAP, KEBERAGAMAN GENDER AUDITOR, KEPEMILIKAN PUBLIK, DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN SEKTOR KEUANGAN DI BEI PADA PERIODE 2020-2022

ANGGRAINI, VERLIANTY FRANSISCA and Nurullah, Asfeni (2024) PENGARUH REPUTASI KAP, KEBERAGAMAN GENDER AUDITOR, KEPEMILIKAN PUBLIK, DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN SEKTOR KEUANGAN DI BEI PADA PERIODE 2020-2022. Undergraduate thesis, Sriwijaya University.

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Abstract

The research aims to determine the impact of KAP reputation, auditor gender diversity, public ownership, and management changes on auditor switching in financial sector companies on the IDX in the period 2020 to 2022. The population used in this research is all financial sector companies listed on BEI in the period 2020 to 2022. Sampling for research will use a purposive sampling technique, so that a sample of 89 companies is obtained. The data analysis method uses logistic regression analysis techniques with the help of SPSS 25 software. This research shows that KAP reputation, auditor gender diversity and public ownership have no effect on auditor switching. Meanwhile, management changes have an effect on auditor switching.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	pergantian auditor
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Verlianty Fransisca Anggraini
Date Deposited:	21 May 2024 08:43
Last Modified:	21 May 2024 08:43
URI:	http://repository.unsri.ac.id/id/eprint/144814

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