PENGARUH AUDITOR SWITCHING DAN FINANCIAL DISTRESS TERHADAP FEE AUDIT (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018)

JURMEGA, JURMEGA and Gozali, Efva Octavina Donata and Ubaidillah, Ubaidillah (2020) PENGARUH AUDITOR SWITCHING DAN FINANCIAL DISTRESS TERHADAP FEE AUDIT (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the influence of Auditor Switching and Financial Distress on Audit Fee. Audit Fee is an honorarium received by the auditor for their service to the client company. Independent variables in this study are Auditor Switching and Financial Distress. Audit Fee as dependent variable. This study uses the basic theory is the agency theory. The population used in this study was taken from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2016-2018. Samples were obtained using a purposive sampling method with a final total of 144 observations. The data analysis technique used is multiple regression analysis. The results of this research partially show that Auditor Switching has no effect on Audit Fee while Financial Distress has a significant effect on Audit Fee. Simultaneous test results show that the Auditor Switching and Financial Distress together affect the Audit Fee.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Auditor Switching, Financial Distress, Audit Fee
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 5493 not found.
Date Deposited:	20 Mar 2020 07:54
Last Modified:	20 Mar 2020 07:54
URI:	http://repository.unsri.ac.id/id/eprint/28446

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