FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA MASA PANDEMI COVID-19 (STUDI EMPIRIS PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA)

WIDARA, GINA and Ferina, Ika Sasti and Gozali, Octavina Donata (2022) FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA MASA PANDEMI COVID-19 (STUDI EMPIRIS PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the factors that affect auditor switching during the covid-19 pandemic in transportation companies listed on the Indonesia Stock Exchange. The data used in this study is secondary data in the form of annual financial statements of companies with a population of all transportation companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2021 period. The sampling technique in this study used purposive sampling technique and produced a sample of 66 companies. The data collected was then analyzed using logistic regression analysis using the Statistical Program for Social (SPSS) version 26.0. The results of this study indicate that audit delay has a positive and significant effect on auditor switching. Financial distress, KAP size and audit opinion have no effect on auditor switching.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Financial Distress, Ukuran KAP, Opini Audit, Audit Delay, Auditor Switching, Pandemi Covid-19.
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Gina Widara
Date Deposited:	14 Nov 2022 05:01
Last Modified:	14 Nov 2022 05:01
URI:	http://repository.unsri.ac.id/id/eprint/81873

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