PENGARUH PERGANTIAN MANAJEMEN TERHADAP PERGANTIAN AUDITOR (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 – 2018)

APRIANDI, IMAM and Wahyudi, Tertiarto and Nurullah, Asfeni (2021) PENGARUH PERGANTIAN MANAJEMEN TERHADAP PERGANTIAN AUDITOR (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 – 2018). Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study was to determine the effect of Change of Management, Audit Opinion, Change Persentage of ROA on Auditor Switching in Manufacturing Companies listed on the Indonesia Stock Exchange in 2016-2018. The research sample used was 114 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 have no effect on Change of Management, and Change Persentage of ROA, while Audit Opinion had postive influence on Auditor Switching.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Change of Management, Audit Opinion, Change Persentage of ROA, Auditor Switching
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 11169 not found.
Date Deposited:	10 Mar 2021 02:02
Last Modified:	10 Mar 2021 02:02
URI:	http://repository.unsri.ac.id/id/eprint/43594

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