Faktor-Faktor Yang Berpengaruh Terhadap Auditor Switching dengan Financial Distress Sebagai Variabel Moderasi Pada Perusahaan Sektor Perbankan di Indonesia

Rosita, Septarena (2019) Faktor-Faktor Yang Berpengaruh Terhadap Auditor Switching dengan Financial Distress Sebagai Variabel Moderasi Pada Perusahaan Sektor Perbankan di Indonesia. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Independent auditor who has a long relationship with the client will influence the quality and ability of the auditor, so that it has an impact on the opinion given. In maintaining auditor independence, companies must make auditor switching. This study aims to determine the effect of management change, the growth of client companies on auditor switching with financial distress as a moderating variable. The data used in this study are banking companies listed on the Indonesian stock exchange in 2013-2017. This study uses 42 samples of banking companies. The analytical method used is logistic regression and moderated regression analysis (MRA) with SPSS version 23. the results of the study show that management changes have an effect on auditor switching. the growth of the client company has no effect on the auditor switching. Financial distress able to moderate the effect of management change on the auditor switching. Financial distress is not able to moderate the effect of company growth on auditor switching. Keyword: auditor switching, management change, company growth, financial distress

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: SEPTARENA ROSITA
Date Deposited: 14 Oct 2019 09:12
Last Modified: 30 Oct 2019 08:38
URI: http://eprints.perbanas.ac.id/id/eprint/4838

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