Image of PENGARUH FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN, UKURAN KANTOR AKUNTAN PUBLIK, AUDIT FEE, DAN AUDIT TENURE TERHADAP AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2020).

Skripsi

PENGARUH FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN, UKURAN KANTOR AKUNTAN PUBLIK, AUDIT FEE, DAN AUDIT TENURE TERHADAP AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2020).

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This study aims to measure and analyze the effect of financial distress, management change, size of public accounting firm, audit fee, and audit tenure on auditor switching. The type of data used in this study is secondary data listed on the Indonesia Stock Exchange, namely annual financial statements. The population in this study was banking companies listed on the Indonesia Stock Exchange for the period 2017-2020. The sample was taken by using purposive sampling method with a total sample of 112 companies. The analytical technique used is logistic regression using SPSS 25.0 program. The results showed that financial distress, management change, size of public accounting firm, and audit fee did not have a significant effect on auditor switching. Meanwhile, audit tenure has an insignificant negative effect on auditor switching.

Availability
Inventory Code Barcode Call Number Location Status
2207004536T81995T819952022Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T819952022
Publisher
: Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xviii, 54 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.45 07
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan
Specific Detail Info
-
Statement of Responsibility
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No other version available

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