PENGARUH OPINI AUDIT, KESULITAN KEUANGAN, PERTUMBUHAN PERUSAHAAAN, PERUBAHAN ROA, DAN PERGANTIAN MANAJEMEN TERHADAP PERGANTIAN AUDITOR (STUDI EMPIRIS DI PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2021)

TSANA, AQILAH AZZAH and Aspahani, Aspahani (2023) PENGARUH OPINI AUDIT, KESULITAN KEUANGAN, PERTUMBUHAN PERUSAHAAAN, PERUBAHAN ROA, DAN PERGANTIAN MANAJEMEN TERHADAP PERGANTIAN AUDITOR (STUDI EMPIRIS DI PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of the effect of audit opinion, financial distress, company growth, roa changes, and management changes on auditor switching. The object of this study is a on property and real estate companies listed on the Indonesia Stock Exchange in 2016-2021. This study uses secondary data. The number of samples in this study is 32 companies. The sample selection in this study using purposive sampling technique. The data analysis technique used descriptive statistical analysis, and logistic regression analysis. The results of the analysis show that audit opinion, company growth, and ROA changes have a negative and insignificant effect on auditor switching, financial distress have a positive and insignificant effect on auditor switching, and management changes has a positive and significant effect on auditor switching.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pergantian Auditor, Opini Audit, Kesulitan Keuangan, Pertumbuhan Perusahaan, Perubahan ROA, Pergantian Manajemen
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Aqilah Azzah Tsana
Date Deposited:	18 Jan 2023 03:37
Last Modified:	18 Jan 2023 03:37
URI:	http://repository.unsri.ac.id/id/eprint/86319

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