PENGARUH PERGANTIAN MANAJEMEN,OPINI AUDIT,FINANCIAL DISTRESS,DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDITOR SWITCHING

RIZQIYAH, WASIATUR and Saftiana, Yulia and Kalsum, Umi (2021) PENGARUH PERGANTIAN MANAJEMEN,OPINI AUDIT,FINANCIAL DISTRESS,DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDITOR SWITCHING. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of management turnover, audit opinion, financial distress, and KAP size on auditor switching. This study uses secondary data in the form of annual reports from real estate & property companies in 2016 – 2020 listed on the IDX. Based on the purposive sampling method in the data collection process, 20 companies were sampled. This study uses logistic regression analysis as a data analysis technique. The results of this study indicate an effect of management change, audit opinion, and KAP size on auditor switching, while the financial distress variable does not affect auditor switching.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	management change, audit opinion, financial distress, KAP size, auditor switching.
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Wasiatur Rizqiyah
Date Deposited:	24 Sep 2021 01:41
Last Modified:	24 Sep 2021 01:41
URI:	http://repository.unsri.ac.id/id/eprint/54675

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