PENGARUH AUDIT DELAY, PERGANTIAN MANAJEMEN, DAN REPUTASI AUDITOR TERHADAP VOLUNTARY AUDITOR SWITCHING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019

CHAIRUNNISA, INDAH and Daud, Rochmawati and Gozali, Efva Octavina Donata (2021) PENGARUH AUDIT DELAY, PERGANTIAN MANAJEMEN, DAN REPUTASI AUDITOR TERHADAP VOLUNTARY AUDITOR SWITCHING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the effect of the audit delay, management turnover, and auditor’s reputation on voluntary auditor switching in financial companies listed on Indonesian Stock Exchange (IDX) period of 2015-2019. The type of data used in this study is secondary data obtained from company’s audited financial report. The sample selection used purposive sampling method with the total sample are 26 companies. This study is quantitative research in which data were analyzed using logistic regression by using the SPSS 25.0 program. The results show that audit delay, management turnover, and auditor’s reputation have positive impact on voluntary auditor switching.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Delay, Management Turnover, Auditor’s Reputation, and Voluntary Auditor Switching
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	ms Indah Chairunnisa
Date Deposited:	24 Nov 2021 04:30
Last Modified:	24 Nov 2021 04:30
URI:	http://repository.unsri.ac.id/id/eprint/57890

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