Erlangga Trixie Pratama, . (2022) PENGARUH PERGANTIAN MANAJEMEN, OPINI AUDIT DAN UKURAN KAP TERHADAP PERGANTIAN AUDITOR. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research was conducted to find empirical evidence regarding the effect of management change, audit opinion and KAP size. Determination of the sample in this study used a purposive sampling method so that there were 330 observations consisting of 66 private service companies listed on the Indonesia Stock Exchange in 2017-2021. This study uses logistic regression analysis with the SPSS 26 program. The test results state that change of management, audit opinion has no effect on auditor switching while KAP size has an effect on auditor switching. Keywords: management change, audit opinion, KAP size, auditor switching
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 1810112033] [Pembimbing : Mahendro Sumardjo] [Penguji 1 : Khoirul Aswar] [Penguji 2 : Ermawati] |
| Uncontrolled Keywords: | management change, audit opinion, KAP size, auditor switching |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Erlangga Trixie Pratama |
| Date Deposited: | 26 Jan 2023 08:52 |
| Last Modified: | 26 Jan 2023 08:52 |
| URI: | http://repository.upnvj.ac.id/id/eprint/22323 |
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