Image of FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA MASA PANDEMI COVID-19 (STUDI EMPIRIS PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA).

Skripsi

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA MASA PANDEMI COVID-19 (STUDI EMPIRIS PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA).

Penilaian

0,0

dari 5
Penilaian anda saat ini :  

This study aims to analyze the factors that affect auditor switching during the covid-19 pandemic in transportation companies listed on the Indonesia Stock Exchange. The data used in this study is secondary data in the form of annual financial statements of companies with a population of all transportation companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2021 period. The sampling technique in this study used purposive sampling technique and produced a sample of 66 companies. The data collected was then analyzed using logistic regression analysis using the Statistical Program for Social (SPSS) version 26.0. The results of this study indicate that audit delay has a positive and significant effect on auditor switching. Financial distress, KAP size and audit opinion have no effect on auditor switching.

Availability
Inventory Code Barcode Call Number Location Status
2207004471T81873T818732022Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T818732022
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xix, 65 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
Other version/related

No other version available

File Attachment
Comments
You must be logged in to post a comment