PENGARUH AUDIT DELAY, PERGANTIAN KOMITE AUDIT, OPINI AUDIT TERHADAP AUDITOR SWITCHING

SIJABAT, TITANIA VERONICA and Saftiana, Yulia and Nurullah, Asfeni (2022) PENGARUH AUDIT DELAY, PERGANTIAN KOMITE AUDIT, OPINI AUDIT TERHADAP AUDITOR SWITCHING. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study is to determine empirically the effects of audit delays, audit committee changes, and audit opinions on switching auditors on companies listed on the Indonesia Stock Exchange from 2017 to 2020. This study uses a quantitative approach. The type of data used in this study is secondary data in the form of annual financial statements sourced from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The number of research samples was 396 companies with sample selection methods, namely by purposive sampling. Data analysis techniques are performed by logistic regression. The results showed that audit delay had a positive effect on switching auditors. The role in the audit committee has no effect on the auditor switching. The auditor's opinion has no effect on the auditor's switching.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pengauditan, Auditor Switching
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Titania Veronica Sijabat
Date Deposited:	15 Jun 2022 02:38
Last Modified:	15 Jun 2022 02:38
URI:	http://repository.unsri.ac.id/id/eprint/72403

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