Analisis faktor – faktor yang mempengaruhi auditor switching secara voluntary pada perusahaan yang terdaftar di bursa efek indonesia

rahmitha suryani, Mei (2018) Analisis faktor – faktor yang mempengaruhi auditor switching secara voluntary pada perusahaan yang terdaftar di bursa efek indonesia. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Auditor switching is a change of auditor performed by company either mandatory or voluntary. This study aimed to analyzed the factors that affect voluntary auditor switching on all companies was listing in Indonesia Stock Exchange (IDX). The population in this study are all companies was listed in Indonesia Stock Exchange in the period 2011 to 2016. The number of all companies sampled in this study were 1.957 companies observations obtained by purposive sampling method. The data analysis technique used is logistic regression analysis with SPSS version 21. Based on the analysis conducted, the result showed that the variables change of management, audit opinion, and financial distress does not affect of the sample companies to perform switching auditors, while audit delay having partialy influence on the company sample to to perform the auditor switching. Keywords: Change of Management, Audit Opinion, Financial Distress, Audit Delay and Auditor Switching.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 06 Apr 2018 03:38
Last Modified: 25 Oct 2018 06:35
URI: http://eprints.perbanas.ac.id/id/eprint/3202

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