Skripsi
PENGARUH UKURAN PERUSAHAAN, KOMPLEKSITAS PERUSAHAAN, RETURN ON EQUITY, DAN DEBT TO EQUITY RATIO TERHADAP AUDITOR SWITCHING
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.
Inventory Code | Barcode | Call Number | Location | Status |
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2307005487 | T128471 | T1284712023 | Central Library (Referens) | Available |
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