Skripsi

PENGARUH KESULITAN KEUANGAN TERHADAP AUDITOR SWITCHING DENGAN VARIABEL KONTROL UKURAN KAP DAN PERGANTIAN MANAJEMEN (STUDI DI PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI MAKANAN DAN MINUMAN YANG TERDAPAT DI BURSA EFEK INDONESIA TAHUN 2015-2019).

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Penilaian

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Auditor switching is a change of auditors by the company based on the decisions made by the company's management which will later choose a new auditor to examine the company's financial statements. This auditor switching is carried out in order to maintain the independence and objectivity of an auditor. This research is a quantitative study which aims to determine the effect of financial distress , on auditor switching with size of KAP and management change as a control variable. This study uses data in the financial statements and annual reports of manufacturing companies sub sector food and beverage listed on the Indonesia Stock Exchange. The sample selection was carried out by using purposive sampling technique with predetermined criteria in order to obtain the amount of data 50 sample data from 10 companies. The test of this study used logistic regression analysis with the SPSS 26 program. The results of this study indicate that size of KAP positive effect on auditor switching , while financial distress and management change have no effect on auditor switching.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207003646	T78777	T787772022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T787772022

Publisher

: Prodi Akuntansi, Fakultas Ekonomi., 2022

Collation

xviii, 65 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)

Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan

Specific Detail Info

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Statement of Responsibility

MURZ

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