Skripsi

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

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Penilaian

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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.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207001067	T70213	T702132022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T702132022

Publisher

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

Collation

xvii, 82 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

-

Edition

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Subject(s)

Audit keuangan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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