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NALISIS FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR PADA PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN (Studi Kasus Perusahaan Industri Makanan dan Minuman yang Terdaftar Di BEI Periode 2015-2019)

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This research aimed to know the effect of KAP and client company size, opinion and quality audit on auditor turnover. The sample of the study was 8 food and beverage industry companies listed on the Indonesia Stock Exchange during the period 2015-2019. This study used purposive sampling method and in this study, there were40 financial statements. Logistic regression analysis was used for hypothesis testing. The results of this study showed that KAP size and client company size had a significant effect on the change of auditors. While the audit opinion and the quality of the audit had no significant effect on the company's decision to make auditor changes. However, the study used small numbers of sample with five years observation period.

Availability
Inventory Code Barcode Call Number Location Status
2107004352T62864T628642021Central Library (Reference)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T628642021
Publisher
Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xiv, 81 hlm.; tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
338.07
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Ekonomi Akuntansi
Industri Makanan dan Minuman
Specific Detail Info
-
Statement of Responsibility
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No other version available

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