PENGARUH FINANCIAL DISTRESS, AUDIT DELAY, AUDIT FEE, DAN KEPEMILIKAN PUBLIK TERHADAP AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2017-2021)

DIBELISA, ELIA and Sari, Rela (2023) PENGARUH FINANCIAL DISTRESS, AUDIT DELAY, AUDIT FEE, DAN KEPEMILIKAN PUBLIK TERHADAP AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2017-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the effect of financial distress, audit delay, audit fee, and public ownership on auditor switching on manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. The method used in this study is the quantitative method. Population used in this study are manufacturing companies for the 2017-2021 period. The data collection method used was purposive sampling with a total sample of 350. The data analysis technique was done with IBM SPSS 26 using logistic regression analysis. The results showed that financial distress, audit delay, and audit fee have no effect on auditor switching, while public ownership has effect on auditor switching.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Auditor Switching, Financial Distress, Audit Delay, Audit Fee, Kepemilikan Publik
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Elia Dibelisa
Date Deposited:	12 Jun 2023 05:00
Last Modified:	12 Jun 2023 05:00
URI:	http://repository.unsri.ac.id/id/eprint/109417

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