FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING

Indah Husnul Maab, . (2017) FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research was conducted to examine the influence of Financial Distress, Audit Opinion and Public Ownership toward Auditor Switching at manufacturing companies in Indonesia Stock Exchange period 2014-2016. The population in this study are 94 samples of manufacturing companies in Indonesia Stock Exchange period 2014-2016 with purposive sampling method. Data obtained from the company's financial statements that have been in publication. Analytical techniques used are logistic regression and hypothesis testing. The result of the research shows that (1) Financial Distress has no significant effect on Auditor Switching, (2) Audit Opinion has significant influence to Auditor Switching, (3) Public Ownership has no significant effect to Auditor Switching. Limitations of this study Based on data obtained from the source indicates that there is still a lot of data that is incomplete, thus further minimizing the sample research. This research suggests to the public accounting firm by providing a reference to know the factors that may affect the auditor switching.

Item Type:	Thesis (Skripsi)
Additional Information:	[No. Panggil : 1310112172] [Penguji II (Pembimbing II) : Anita Nopiyanti] [Penguji I (Pembimbing I) : Dwi Jaya Kirana] [Ketua Penguji : Krisno Septyan]
Uncontrolled Keywords:	Financial Distress, Audit Opinion, Public Ownership and Auditor Switching.
Subjects:	H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	Muamar Khadafi
Date Deposited:	15 Jul 2022 08:17
Last Modified:	15 Jul 2022 08:17
URI:	http://repository.upnvj.ac.id/id/eprint/18365

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