Skripsi

PENGARUH UKURAN PERUSAHAAN, KOMPLEKSITAS PERUSAHAAN, RETURN ON EQUITY, DAN DEBT TO EQUITY RATIO TERHADAP AUDITOR SWITCHING

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Penilaian

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This study aims to examine the effect of company size, company complexity, retun on equity, and debt to equity ratio on auditor switching. The type of data used in this research is secondary data in the form of financial reports on manufacturing companies listed on the Indonesia Stock Exchange (IDX). The method used in this research is a quantitative-analytical method. The research population is 2017 manufacturing companies listed on the IDX in 2017—2021. The number of samples is 78 companies using purposive sampling method. Data analysis was performed using the SPSS V.27 application by conducting descriptive statistical tests, logistic regression analysis, hosmer and lameshow test, matrix classification, overall model fit, nagelkerke’s R square, and omnibus test. The results showed that company size, return on equity (ROE), and Debt to Equity Ratio (DER) had no effect on auditor switching, meanwhile company complexity had a significant effect on auditor switching. In addition, simultaneously company size, company complexity, return on equity (ROE), and debt to equity ratio (DER) have an significant effect on auditor switching.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307005487	T128471	T1284712023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T1284712023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2023

Collation

xvii, 61 hlm.; Ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

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Edition

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Subject(s)

Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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