Khansa Alethia Surya, . (2023) PENGARUH PERGANTIAN MANAJEMEN, UKURAN KAP, AUDIT DELAY, DAN OPINI AUDIT TERHADAP AUDITOR SWITCHING. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research aims to obtain empirical evidence regarding the influence of management change, KAP size, audit delay, and audit opinion on auditor switching. The type of data used in this research is secondary data using all publicly traded companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 – 2022. Determining the sample size uses the Slovin formula with a sampling technique, namely the proportional stratified random sampling method. From the data collected by the author, 100 samples were obtained with a total of 300 observation data. The data analysis technique is logistic regression analysis using Microsoft Excel and IBM SPSS version 23. Based on the results of the analysis of the data that has been presented. It can be conclude that all independent variables: management change, KAP size, audit delay, and audit opinion do not have a significant effect on auditor switching as the dependent variable.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2010112102] [Pembimbing: Tri Marhendra Rahardyan] [Penguji 1: Agus Maulana] [Penguji 2: Rudi Ginting] |
| Uncontrolled Keywords: | management change, KAP size, audit delay, audit opinion, auditor switching |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Khansa Alethia Surya |
| Date Deposited: | 21 Mar 2024 03:35 |
| Last Modified: | 21 Mar 2024 03:35 |
| URI: | http://repository.upnvj.ac.id/id/eprint/28375 |
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