Fajar Ramadhan, . (2020) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING DI INDONESIA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study is a quantitative study that aims to determine the effect of the audit opinion, financial difficulties, company growth, public accounting firm size, and management changes on auditor turnover. This study uses data on annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The selection of sample criteria is done by purposive sampling technique with predetermined criteria and the data obtained amount to 552 sample data from 138 manufacturing companies and the value of Nagelkerke R square is 12.8%. The results of this study indicate that the size of a public accounting firm has a significant positive effect on auditor turnover, while audit opinions, financial difficulties, company growth, and management changes have no effect on auditor turnover.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 1610112187] [Pembimbing: Husnah Nur Laela Ermaya] [Penguji 1: Hamrul] [Penguji 2: Rahmasari Fahria] |
| Uncontrolled Keywords: | Audit Opinion, Financial Difficulties, Public Accounting Firm Size, Management Change, Auditor Change. |
| Subjects: | H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Fajar Ramadhan |
| Date Deposited: | 12 Jan 2022 05:34 |
| Last Modified: | 13 Jan 2022 04:22 |
| URI: | http://repository.upnvj.ac.id/id/eprint/8340 |
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