Skripsi

PENGARUH AUDIT DELAY, PERGANTIAN KOMITE AUDIT, OPINI AUDIT TERHADAP AUDITOR SWITCHING

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Penilaian

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The purpose of this study is to determine empirically the effects of audit delays, audit committee changes, and audit opinions on switching auditors on companies listed on the Indonesia Stock Exchange from 2017 to 2020. This study uses a quantitative approach. The type of data used in this study is secondary data in the form of annual financial statements sourced from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The number of research samples was 396 companies with sample selection methods, namely by purposive sampling. Data analysis techniques are performed by logistic regression. The results showed that audit delay had a positive effect on switching auditors. The role in the audit committee has no effect on the auditor switching. The auditor's opinion has no effect on the auditor's switching.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207001863	T72403	T724032022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T724032022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2022

Collation

xix, 56 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Prodi Akuntansi, Audit Keuangan

Specific Detail Info

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Statement of Responsibility

MURZ

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