ANALISIS FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR PADA PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN (Studi Kasus Perusahaan Industri Makanan dan Minuman yang Terdaftar Di BEI Periode 2015-2019)

HERMANDO, ARYA PUTA and Abukosim, Abukosim and Farhan, Muhammad (2021) ANALISIS FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR PADA PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN (Studi Kasus Perusahaan Industri Makanan dan Minuman yang Terdaftar Di BEI Periode 2015-2019). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aimed to know the effect of KAP and client company size, opinion and quality audit on auditor turnover. The sample of the study was 8 food and beverage industry companies listed on the Indonesia Stock Exchange during the period 2015-2019. This study used purposive sampling method and in this study, there were40 financial statements. Logistic regression analysis was used for hypothesis testing. The results of this study showed that KAP size and client company size had a significant effect on the change of auditors. While the audit opinion and the quality of the audit had no significant effect on the company's decision to make auditor changes. However, the study used small numbers of sample with five years observation period.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	KUALITAS AUDIT,OPINI AUDIT, UKURAN KLIEN, UKURAN KAP
Subjects:	H Social Sciences > HB Economic Theory > HB3711-3840 Business cycles. Economic fluctuations
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Arya Putra Hermando
Date Deposited:	27 Jan 2022 02:54
Last Modified:	27 Jan 2022 03:06
URI:	http://repository.unsri.ac.id/id/eprint/62864

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