PENGARUH FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN, UKURAN KANTOR AKUNTAN PUBLIK, AUDIT FEE, DAN AUDIT TENURE TERHADAP AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2020)

WIJAYA, NOVIANA ELBEN and Burhanuddin, Burhanuddin and Rohman, Abdul (2022) PENGARUH FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN, UKURAN KANTOR AKUNTAN PUBLIK, AUDIT FEE, DAN AUDIT TENURE TERHADAP AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to measure and analyze the effect of financial distress, management change, size of public accounting firm, audit fee, and audit tenure on auditor switching. The type of data used in this study is secondary data listed on the Indonesia Stock Exchange, namely annual financial statements. The population in this study was banking companies listed on the Indonesia Stock Exchange for the period 2017-2020. The sample was taken by using purposive sampling method with a total sample of 112 companies. The analytical technique used is logistic regression using SPSS 25.0 program. The results showed that financial distress, management change, size of public accounting firm, and audit fee did not have a significant effect on auditor switching. Meanwhile, audit tenure has an insignificant negative effect on auditor switching.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Auditor Switching, Financial Distress, Pergantian Manajemen, Ukuran Kantor Akuntan Publik, Audit Fee, Audit Tenure
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Noviana Elben Wijaya
Date Deposited:	17 Nov 2022 07:27
Last Modified:	17 Nov 2022 07:27
URI:	http://repository.unsri.ac.id/id/eprint/81995

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