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Pengaruh Indikasi Financial Distress, Pergantian Manajemen, Pertumbuhan Perusahaan, dan Audit Report Lag terhadap Auditor Switching

Priadi, Lutfi Triselvade (2019) Pengaruh Indikasi Financial Distress, Pergantian Manajemen, Pertumbuhan Perusahaan, dan Audit Report Lag terhadap Auditor Switching. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Auditor switching is carried out by the company in certain situations, one of which is to improve the condition of the company. The purpose of the study to determine the effect of indication financial distress, management change, company growth, and audit report lag on auditor switching. The data used are secondary data from annual reports of service companies especially in the infrastructure, utilities, and transportation sectors listed in Bursa efek Indonesia 2013-2018 period. The sampling technique using purposive sampling which result 234 companies. The data analysis technique used is logistic regression analysis to test hypothesis with SPSS version 23 beause the dependent variable using dummy variabels. The results showed management change affect the auditor switching. While indication financial distress, company growth, and audit report lag has not effect the change of auditor. Keywords : auditor switching, indication financial distress, management change, company growth, audit report lag

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: LUTFI TRISELVADE PRIADI
Date Deposited: 02 Oct 2019 08:31
Last Modified: 02 Oct 2019 08:31
URI: http://eprints.perbanas.ac.id/id/eprint/4789

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