PENGARUH OPINI AUDIT, FEE AUDIT, UKURAN PERUSAHAAN KLIEN, FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016-2018

MAULANA, MUHAMMAD IMAM and Abukosim, Abukosim and Meirawati, Eka (2020) PENGARUH OPINI AUDIT, FEE AUDIT, UKURAN PERUSAHAAN KLIEN, FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016-2018. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study was to determine the effect of Audit Opinion, Audit Fee, Client Firm Size, and Financial Distress on Auditor Switching in Manufacturing Companies listed on the Indonesia Stock Exchange in 2016-2018. The research sample used was 93 manufacturing companies listed on the Stock Exchange in 2016-2018 with purposive sampling technique. The type of data used is secondary data in the form of annual reports sourced from the IDX (Indonesia Stock Exchange) website. Hypothesis testing is done using logistic regression (logistic regression). The results of this study prove that Audit Opinion has a positive effect on Auditor Switching, while Audit Fee, Client Firm Size, and Financial Distress have no effect on Auditor Switching.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	auditor switching
Subjects:	H Social Sciences > HB Economic Theory > HB71-74 Economics as a science. Relation to other subjects H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 6198 not found.
Date Deposited:	26 Jun 2020 02:20
Last Modified:	26 Jun 2020 02:20
URI:	http://repository.unsri.ac.id/id/eprint/30826

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