Aprilia, Renata Dwi (2019) Faktor-Faktor Yang Mempengaruhi Auditor Switching Pada Perusahan Infrastruktur, Utilitas Dan Transportasi Yang Terdaftar Di Bei Tahun 2013-2017. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
Auditor switching is a changes of auditor performed by the client company either mandatory or voluntary. This study was conducted to determine the effect of growth of firm, financial distress, size client company and public ownership of the auditor switching. The population of the sample were infrastructure, utilities, and transportation sector companies that listed in Indonesia Stock Exchange 2013-2017. Data collecting method which used in this research is method purposive sampling, that based on criterion which has been determined before. Based on method purposive sampling, the number of observations of a sample of 170 studies. The data analysis technique used is logistic regression analysis, because the dependent variabel using dummy variabels. This research is results show that the public ownership significantly influence auditor switching, whereas other variables like growth of firm, financial distress, and size client company no significantly influence auditor switching Keywords: Auditor switching, growth of firm, financial distress, size client company, public ownership
Item Type: | Thesis (Undergraduate) |
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Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
Divisions: | Bachelor of Accountancy |
Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
Date Deposited: | 12 Sep 2019 02:44 |
Last Modified: | 12 Sep 2019 02:44 |
URI: | http://eprints.perbanas.ac.id/id/eprint/4565 |
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