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Image of PENGARUH FINANCIAL DISTRESS DAN RASIO LEVERAGE TERHADAP AUDITOR SWITCHING: OPINI AUDIT GOING CONCERN SEBAGAI MODERASI

Skripsi

PENGARUH FINANCIAL DISTRESS DAN RASIO LEVERAGE TERHADAP AUDITOR SWITCHING: OPINI AUDIT GOING CONCERN SEBAGAI MODERASI

Reynaldi, Reza - Personal Name;

Penilaian

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Penilaian anda saat ini :  

This research aims to empirically examine the effect of financial distress and leverage ratio on auditor switching with going concern audit opinion as a moderating variable. The population used in this study is a non financial company listed on the Indonesia Stock Exchange (IDX) for the period 2015-2020. The method used for sampling in this study is to use purposive sampling technique, there are 141 companies that are research samples with a period of 6 years to obtain 846 observation data. Analysis of the data used is logistic regression. The results showed that financial distress in a positive and significant influence on auditor switching, while leverage ratio does not affect on auditor switching. Going concern audit opinion has no affect and cannot moderate the effect of financial distress and leverage ratio on auditor switching.


Availability
Inventory Code Barcode Call Number Location Status
2207001067T70213T702132022Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T702132022
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2022
Collation
xvii, 82 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.450 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Audit keuangan
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
MURZ
Other version/related

No other version available

File Attachment
  • PENGARUH FINANCIAL DISTRESS DAN RASIO LEVERAGE TERHADAP AUDITOR SWITCHING: OPINI AUDIT GOING CONCERN SEBAGAI MODERASI
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