PENGARUH OPINI AUDIT, REPUTASI KAP DAN PANDEMI COVID-19 TERHADAP AUDITOR SWITCHING

Wahyu Rizky Ramadan, . (2022) PENGARUH OPINI AUDIT, REPUTASI KAP DAN PANDEMI COVID-19 TERHADAP AUDITOR SWITCHING. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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1. Abstrak.pdf
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2. AWAL.pdf
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3. BAB I.pdf
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4. BAB II.pdf
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5. BAB III.pdf
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8. DAFTAR PUSTAKA.pdf
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Abstract

This study is a quantitative study with the aim of knowing and testing the effect of audit opinion, the reputation of a public accounting firm and the COVID-19 pandemic on auditor switching. This study uses annual financial report data on infrastructure, technology and transportation and logistics sector companies that have been listed on the Indonesia Stock Exchange (IDX) in the 2017-2020 period. Determination of the sample in this study using purposive sampling method in order to obtain 235 objects of observation or samples from 59 infrastructure, technology and transportation and logistics companies that meet the research criteria. Testing the hypothesis of this study using logistic regression analysis with SPSS 26 program with a significance level of 5% (0.05). The results of the testing of this study state that partially 1) the audit opinion variable has no effect and has a negative value on auditor switching; 2) the public accounting firm's reputation variable has no effect but has a positive value on auditor switching 3) the covid 19 pandemic variable has no effect and has a negative value on auditor switching and does not affect the company's condition to continue its business (going concern)

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil:1810112046] [Pembimbing:Mahendro Sumardjo] [Penguji 1: Khoirul Aswar] [Penguji 2: Wisnu Julianto]
Uncontrolled Keywords: Auditor Switching, Audit Opinion, Covid 19 Pandemic and KAP Reputation
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Wahyu Rizky Ramadan
Date Deposited: 11 Aug 2022 02:28
Last Modified: 11 Aug 2022 02:28
URI: http://repository.upnvj.ac.id/id/eprint/18862

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